Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 389 - Reporting by employers  

Guide to Division 389  

SECTION 389-10   EXEMPTIONS   Exempting classes of entities

389-10(1)  
The Commissioner may, by legislative instrument, exempt a class of entities from section 389-5 for one or more income years.

389-10(2)  
The exemption may be limited to the extent specified in the instrument. Exempting particular entities

389-10(3)  
The Commissioner may, on application by an entity (an exemption application ) or on the Commissioner ' s own initiative, exempt the entity from section 389-5 for one or more income years.

389-10(4)  
The exemption may be limited to the extent specified in the notice under paragraph (5)(a).

389-10(5)  
The Commissioner must notify the entity in writing if:


(a) the Commissioner exempts the entity under subsection (3); or


(b) refuses an exemption application by the entity.

389-10(6)  
The Commissioner is taken to have refused an exemption application if the Commissioner fails to notify the entity in writing of the Commissioner ' s decision on the application within 60 days after the application is made.

389-10(7)  
The entity may object, in the manner set out in Part IVC , against:


(a) a decision of the Commissioner to refuse an exemption application; or


(b) a decision of the Commissioner to limit the extent of an exemption under subsection (4).


 

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.