TAXATION ADMINISTRATION ACT 1953

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

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-G - Payments in respect of mining on Aboriginal land, and natural resources  

SECTION 12-335   COMMISSIONER MAY EXEMPT FROM SECTION 12-330, SUBJECT TO CONDITIONS  

12-335(1)  
The Commissioner may give an entity a written certificate exempting the entity from complying with section 12-330 for specified payments.

12-335(2)  
A certificate is subject to:


(a) a condition that the entity must withhold from a payment covered by the certificate the amount (if any) worked out in accordance with the certificate in respect of tax or *petroleum resource rent tax that is or may become payable by a foreign resident to whom the payment is made; and


(b) such other conditions as the certificate specifies.

However, the entity does not contravene subsection 12-330(1) because it contravenes a condition.

12-335(3)  
The Commissioner may, by written notice given to the entity:


(a) revoke a certificate, whether or not a condition of it has been contravened; or


(b) vary a certificate by revoking, changing or adding to its conditions.

Note:

A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC .


 

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