INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 4 - Collection of withholding tax  

SECTION 221YM   221YM   EXEMPTIONS AND VARIATIONS  
The Commissioner may, for the purpose of meeting the special circumstances of a case or of the cases included in a class of cases, by notice in writing to a person:


(a) exempt that person from an obligation imposed on him by section 221YL ; or


(b) vary the amount to be deducted under that section by that person from a dividend or from the dividends included in a class of dividends, from interest or from interest included in a class of interest, or from royalties or from royalties included in a class of royalties.


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