INCOME TAX ASSESSMENT ACT 1936

PART IV - RETURNS AND ASSESSMENTS  

SECTION 169AA   CONSOLIDATED ASSESSMENTS  

169AA(1)   [ Application]  

This section applies if 2 or more persons (the recipients ) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of:


(a) a non-resident; or


(b) a person absent from Australia.

169AA(2)   [ Commissioner's powers]  

The Commissioner may, if it appears to him or her to be expedient to do so:


(a) consolidate all or any of the assessments of the income, profits or gains; and


(b) declare one of the recipients to be the agent of the non-resident or absent person in respect of the consolidated assessment; and


(c) require the agent to pay income tax on the amount assessed.

169AA(3)   [ Agent's liability]  

If the Commissioner does so, the agent is liable to pay the tax.


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