Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
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.
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.
[ CCH Note: S 16-147(5) will be substituted by No 69 of 2020, s 3 and Sch 1 item 1433, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. S 16-147(5) will read:
If the Commissioner decides to register the entity, the *Registrar must maintain a record of information relating to registrations under this section.
(Repealed by No 125 of 2018)
[ CCH Note: S 16-147(6) will be inserted by No 69 of 2020, s 3 and Sch 1 item 1433, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading. S 16-147(6) will read:
A record in relation to the registration of an entity is taken to be a notification of the entity for the purposes of subsection (4).
A failure to comply with subsection (4) or (5) does not affect the validity of the Commissioner ' s decision.
[ CCH Note: S 16-147(7) will be amended by No 69 of 2020, s 3 and Sch 1 item 1434, by inserting " to register an entity " at the end, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under Subdiv 426-C heading.]
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.
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