INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221E   CERTIFICATES OF EXEMPTION  

221E(1)   [Commissioner's power]  

The Commissioner may issue to an employee a certificate that no deductions need, during the period specified in the certificate, be made from the salary or wages of that employee.

221E(2)   [Exhibition of certificate]  

During the period specified in the certificate the provisions of sections 221C and 221D shall not apply, in relation to salary or wages of the employee named in the certificate, to an employer to whom the certificate, bearing the signature of the employee, is exhibited at the time of the payment of the salary or wages.

221E(3)   [Cancellation of certificate]  

The Commissioner may, at any time, cancel a certificate issued under this section, and, within 21 days after the Commissioner has notified him or her of any such cancellation, the person named in the certificate shall return the certificate to the Commissioner.

Penalty: $500.

221E(4)   [Alteration, imitation, or falsification]  

A person shall not:

(a) alter a certificate issued under this section or exhibit to an employer any such certificate which has been altered without the authority of the Commissioner;

(b) without lawful excuse, proof whereof shall lie upon him or her, have in his or her possession a colourable imitation of any such certificate;

(c) falsely pretend to be the person named in any such certificate; or

(d) cause an employer to refrain from making a deduction from his or her salary or wages by the production of a document other than a certificate issued to him or her under this section and for the time being in force.

Penalty for contravention of this subsection: $2,000.