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-C - To provide information  

To recipients of withholding payments

SECTION 16-180   COMMISSIONER MAY EXEMPT ENTITY FROM GIVING PAYMENT SUMMARY  

16-180(1)    
The Commissioner may, having regard to the circumstances of a particular case or class of cases, exempt an entity from specified requirements of any of sections 16-155 to 16-167 . If the Commissioner does so, the exemption has effect accordingly.

16-180(2)    
An exemption must be made:

(a) if it applies to a particular entity - by a written notice given to that entity; or

(b) if it applies to a class of entities - by legislative instrument.