Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
The Commissioner may cancel an entity ' s registration under section 16-147 if:
(a) the entity advises the Commissioner, in the *approved form, that the entity does not employ, and does not intend to employ, any individual who is a *working holiday maker; or
(b) the Commissioner is satisfied that:
(i) the entity; or
(ii) if the entity is a partnership - any of the partners; or
(iii) if the entity is a company - any director, shareholder or employee of the company who participates in the management or control of the company; or
is not a fit and proper person. 16-148(2)
(iv) if the entity is a trustee of a trust - any appointer of trustees of the trust, or any person who participates in the control of the trust;
The cancellation takes effect on the day determined by the Commissioner. The day must not be earlier than the day on which notice of the cancellation is given under subsection (6). 16-148(3)
If the Commissioner is considering whether the entity, or another person mentioned in subparagraph (1)(b)(ii), (iii) or (iv), is a fit and proper person, the Commissioner must give the entity a notice that:
(a) informs the entity accordingly; and
(b) invites the entity to make submissions to the Commissioner on the matter within 28 days after the Commissioner gives the notice. 16-148(4)
Without limiting the matters to which the Commissioner may have regard in considering whether the entity, or another person mentioned in subparagraph (1)(b)(ii), (iii) or (iv), is a fit and proper person, the Commissioner must have regard to:
(a) whether a court has made a finding, in proceedings commenced by the Fair Work Ombudsman, that the entity has contravened the Fair Work Act 2009 ; and
(b) whether the entity has failed to withhold amounts as required by Division 12 ; and
(c) any relevant information the entity has provided in submissions to the Commissioner within the period specified in paragraph (3)(b). 16-148(5)
The Commissioner must, having regard to the reasons for the cancellation, determine a period, starting when the cancellation takes effect, during which the entity cannot apply under section 16-146 for registration. Notification of the cancellation 16-148(6)
The Commissioner must notify the entity of:
(a) the cancellation; and
(b) the day on which the cancellation takes effect; and
(c) the period determined under subsection (5) for the cancellation.
A decision to cancel, including a determination under subsection (5), is reviewable (see section 20-80 ).16-148(7)
The *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity ' s registration under section 16-147 has been cancelled. The statement must specify the day on which the cancellation takes effect.
[ CCH Note: S 16-148(7) will be substituted by No 69 of 2020, s 3 and Sch 1 item 1435, 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 16-148(7) will read:
The *Registrar must maintain a record of information relating to cancellations of registrations under this section.
A failure to comply with subsection (6) or (7) does not affect the validity of the Commissioner ' s decision.
[ CCH Note: S 16-148(8) will be amended by No 69 of 2020, s 3 and Sch 1 item 1436, by inserting " to cancel an entity ' s registration " 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.]
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