Taxation Administration Regulations 1976

These regulations are the rulebook for how the Australian Taxation Office (ATO) does its job on a day-to-day basis. They sit underneath the Taxation Administration Act and fill in the practical details.

What it covers:

• Serving documents: How the ATO can send you official notices—by mail, email, or leaving copies at your address—and what counts as a valid "preferred address for service" (basically, where they can reliably reach you).

• Taking money from payments: Detailed rules for PAYG withholding—the tax your employer or payer deducts from your wages, dividends, interest, royalties, or payments to foreign residents. This includes specific percentages to withhold (e.g., 10% for interest, 30% for dividends to foreign residents, 5% for construction work by foreign residents).

• When TFNs or ABNs aren't provided: What happens when someone doesn't quote their Tax File Number or Australian Business Number—usually the payer must withhold tax at the highest marginal rate plus Medicare levy.

• Refunds for international bodies: Special rules allowing certain international organisations (like diplomatic missions) to claim back GST and wine tax, provided they agree to repay it if they sell the goods within a few years.

• Farm management deposits: What information banks must report to the Agriculture Secretary about farmers' tax-deferred savings accounts.