INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) determine that the person is a large remitter in relation to:
(i) a month or months specified in the notice; or
(ii) all months after and including a month specified in the notice; and
(b) revoke or vary any such determination. 220AAC(2) [Notice effective in second month]
A notice under subsection (1) does not have effect in relation to any month earlier than the second month following the month in which the notice is served.220AAC(3) Matters to have regard to.
(a) any arrangement that was entered into or carried out after 15 August 1989 for the purpose, or for purposes that included the purpose, of avoiding the application of section 220AAE or of paragraph 221F(5)(a) in relation to deductions made by a person;
(b) the extent (if any) to which the person concerned pays:
(i) salary or wages to persons to whom salary or wages were previously paid by another person; or
(ii) reportable payments to persons to whom reportable payments were previously paid by another person; or
(iii) prescribed payments to persons to whom prescribed payments were previously paid by another person;
(c) the amount that the Commissioner considers the person is likely to deduct under Divisions 1AA, 2 and 3A in the following 12 months;
(d) such other matters as the Commissioner considers relevant. 220AAC(4) [Para (3)(a) reference]
The reference in paragraph (3)(a) to paragraph 221F(5)(a) is a reference to that paragraph as in force before the commencement of Schedule 4 to the Taxation Laws Amendment Act (No 3) 1998 .