105D. Request for information

Terms defined in this Act

• avoidance of double taxation arrangement

  avoidance of double taxation arrangement

  Defined · s 105A

  “avoidance of double taxation arrangement” means an arrangement having effect under section 49;

  Open s 105A
• competent authority

  competent authority

  Defined · s 105A

  “competent authority”, in relation to a prescribed arrangement, means a person or an authority whom the Comptroller is satisfied is authorised to make a request to the Comptroller for information —(a)if it is an avoidance of double taxation arrangement, under the EOI provision of the arrangement; or(b)if it is an EOI arrangement, under the provisions of the arrangement;

  Open s 105A
• Comptroller

  Comptroller

  Defined · s 2

  “Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;

  Open s 2
• EOI arrangement

  EOI arrangement

  Defined · s 105A

  “exchange of information arrangement” or “EOI arrangement” means an arrangement having effect under section 105BA;

  Open s 105A
• EOI provision

  EOI provision

  Defined · s 105A

  “exchange of information provision” or “EOI provision”, in relation to an avoidance of double taxation arrangement, means a provision in that arrangement which provides expressly for the exchange of information concerning the tax positions of persons;

  Open s 105A
• person

  person

  Defined · s 2

  “person” includes a company, body of persons and a Hindu joint family;

  Open s 2
• prescribed

  prescribed

  Defined · s 2

  “prescribed” means prescribed by rules or regulations made under this Act;

  Open s 2
• prescribed arrangement

  prescribed arrangement

  Defined · s 105A

  “prescribed arrangement” means an avoidance of double taxation arrangement which contains an EOI provision, or an EOI arrangement;

  Open s 105A
• tax

  tax

  Defined · s 2

  “tax” means the income tax imposed by this Act;

  Open s 2
• tax position

  tax position

  Defined · s 105A

  “tax position”, in relation to a person, means the person’s position —(a)as regards any tax —(i)of the country with whose government the avoidance of double taxation arrangement or EOI arrangement in question was made; and(ii)that is covered by the EOI provision of the avoidance of double taxation arrangement or by the EOI arrangement; or(b)as regards —(i)past, present and future liability to pay any tax mentioned in paragraph (a);(ii)penalties, interest and other amounts that have been paid, or are or may be payable, by or to the person in connection with any such tax; and(iii)claims, elections, applications and notices that have been or may be made or given in connection with any such tax.

  Open s 105A