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 C - Medium remitters  

SECTION 220AAK   WHO IS A MEDIUM REMITTER - DETERMINATION BY COMMISSIONER  

220AAK(1)   [Powers of Commissioner]  

The Commissioner may, by notice in writing served on a person who would otherwise be a small remitter:

(a) determine that the person is a medium 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.

220AAK(2)   [When notice effective]  

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.

220AAK(3)   Matters to have regard to.  

In exercising powers under subsection (1), the Commissioner may have regard to the following matters:

(a) any failure to comply with one or more of the person's obligations under this Division as a result of which the Commissioner considers that it is no longer appropriate for the person to be a small remitter;

(b) any arrangement that was entered into or carried out after 13 May 1997 for the purpose, or for purposes that included the purpose, of avoiding the application of section 220AAM in relation to deductions made by a person;

(c) 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;

(d) the amount that the Commissioner considers the person is likely to deduct under Divisions 1AA, 2 and 3A in the following 12 months;

(e) such other matters as the Commissioner considers relevant.