TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 389 - Reporting by employers  

Guide to Division 389  

SECTION 389-10   EXEMPTIONS   Exempting classes of entities

389-10(1)  
The Commissioner may, by legislative instrument, exempt a class of entities from section 389-5 for one or more income years.

389-10(2)  
The exemption may be limited to the extent specified in the instrument. Exempting particular entities

389-10(3)  
The Commissioner may, on application by an entity (an exemption application ) or on the Commissioner ' s own initiative, exempt the entity from section 389-5 for one or more income years.

389-10(4)  
The exemption may be limited to the extent specified in the notice under paragraph (5)(a).

389-10(5)  
The Commissioner must notify the entity in writing if:


(a) the Commissioner exempts the entity under subsection (3); or


(b) refuses an exemption application by the entity.

389-10(6)  
The Commissioner is taken to have refused an exemption application if the Commissioner fails to notify the entity in writing of the Commissioner ' s decision on the application within 60 days after the application is made.

389-10(7)  
The entity may object, in the manner set out in Part IVC , against:


(a) a decision of the Commissioner to refuse an exemption application; or


(b) a decision of the Commissioner to limit the extent of an exemption under subsection (4).




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