INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

Subdivision D - Small remitters  

SECTION 220AAU   VARIATION OF REQUIREMENTS  

220AAU(1)   [Written notice]  

The Commissioner may, in such cases and to the extent the Commissioner thinks fit, by written notice given to a small remitter:

(a) extend the time set out in section 220AAR for compliance with the requirements of that section; or

(b) with the agreement of the small remitter, vary the requirements of section 220AAS or 220AAT in their application to the small remitter.

220AAU(2)   Application.  

The Commissioner must not exercise his or her power under paragraph (1)(a) on or after 1 July 2000.

Note:

For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the extension of time for paying an amount), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .