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 16 - Payer ' s obligations and rights  

Subdivision 16-BA - To be registered  

Registration of employers of working holiday makers

SECTION 16-147   REGISTERING EMPLOYERS OF WORKING HOLIDAY MAKERS  

16-147(1)    
The Commissioner must register an entity under this section if, and only if, the entity:

(a)    has applied under section 16-146 for registration; and

(b)    has made a declaration to the Commissioner, in the *approved form, that states that the entity:


(i) has a genuine business requirement to employ one or more *working holiday makers; and

(ii) agrees to comply with the Fair Work Act 2009 in relation to its employment of any individual who is a working holiday maker; and

(iii) agrees to check that any individual it employs as a working holiday maker holds a visa that causes that person to be a working holiday maker; and

(c)    has given to the Commissioner, in the approved form, information relating to its employment, or proposed employment, of working holiday makers.

16-147(2)    
Subparagraph (1)(b)(i) does not apply if the entity is not carrying on a *business.

16-147(3)    
The registration takes effect on the day determined by the Commissioner.

Notification of the Commissioner ' s decision

16-147(4)    
The Commissioner must notify the entity of:

(a)    the Commissioner ' s decision on the application; and

(b)    if the Commissioner decides to register the entity - the day on which the registration takes effect;

within 30 days after the making of the application.

Note:

The decision on the application is reviewable (see section 20-80 ).


16-147(5)    
If the Commissioner decides to register the entity, the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is registered under this section. The statement must specify the day on which the registration takes effect.


16-147(6)    
(Repealed by No 125 of 2018)


16-147(7)    
A failure to comply with subsection (4) or (5) does not affect the validity of the Commissioner ' s decision.



Basis of registration

16-147(8)    
A registration under this section is granted on the basis that:

(a)    the registration may be cancelled under section 16-148 ; and

(b)    the registration may be cancelled, suspended, varied or made subject to conditions by or under later legislation; and

(c)    no compensation is payable if the registration is cancelled, suspended, varied or made subject to conditions as mentioned in any of the above paragraphs.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.