TAXATION ADMINISTRATION ACT 1953 [ARCHIVE]

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

SECTION 12-45 [Archive]   PAYMENT TO OFFICE HOLDER  

12-45(3)  
This subsection applies to a local governing body established by or under a *State law or *Territory law if:


(a) the body has unanimously resolved that it be treated as an eligible local governing body for the purposes of Division 2 of Part VI of the Income Tax Assessment Act 1936 , or of this Division; and


(b) that body has not unanimously resolved to cancel the resolution.

For rules about such resolutions, see section 221B of the Income Tax Assessment Act 1936 .




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