Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
-
PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
-
Payer
'
s obligations and rights
Subdivision 16-C
-
To provide information
To recipients of withholding payments
SECTION 16-180 COMMISSIONER MAY EXEMPT ENTITY FROM GIVING PAYMENT SUMMARY 16-180(1)
The Commissioner may, having regard to the circumstances of a particular case or class of cases, exempt an entity from specified requirements of any of sections 16-155 to 16-167 . If the Commissioner does so, the exemption has effect accordingly.
16-180(2)
An exemption must be made:
(a) if it applies to a particular entity - by a written notice given to that entity; or
(b) if it applies to a class of entities - by legislative instrument.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 16-180 COMMISSIONER MAY EXEMPT ENTITY FROM GIVING PAYMENT SUMMARY 16-180(1)
The Commissioner may, having regard to the circumstances of a particular case or class of cases, exempt an entity from specified requirements of any of sections 16-155 to 16-167 . If the Commissioner does so, the exemption has effect accordingly.
16-180(2)
An exemption must be made:
(a) if it applies to a particular entity - by a written notice given to that entity; or
(b) if it applies to a class of entities - by legislative instrument.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.