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 221S   ARRANGEMENTS WITH AUTHORITIES OF OTHER COUNTRIES  

221S(1)   [Commissioner's power]  

The Commissioner may enter into an arrangement with an authority in Australia of the Government of a country other than the Commonwealth, or with a prescribed organization, providing for deductions to be made from the salary or wages of persons who are or become employed by that Government through that authority, or by that organization.

221S(2)   [Employee to authorize deductions]  

A person who is or becomes included in a class of persons in relation to whom an arrangement under subsection (1) is in force shall (unless he or she has already done so), within 30 days after:

(a) he or she became or becomes included in that class of persons; or

(b) the publication of a notice by the Commissioner in the Gazette that such an arrangement is in force in relation to that class of persons;

whichever is the later, by writing under his or her hand authorize his or her employer, and shall at all times before 1 July 2000 keep his or her employer authorized, to make deductions from his or her salary or wages at the rates prescribed for the purposes of this Division.

Penalty: $500.

221S(2A)   [Payments after 30 June 2000]  

An arrangement under subsection (1), or an authorisation under subsection (2), does not apply to a payment of salary or wages made after 30 June 2000.

221S(3)   [Evidence]  

The production of a copy of the Gazette containing a notice by the Commissioner that an arrangement under subsection (1), in force in relation to a class of persons specified in the notice shall be prima facie evidence of the making of such an arrangement, and that the arrangement has, at all times since the date of that Gazette , remained in force.

221S(4)   [Application of deduction]  

The amount of a deduction made in pursuance of an authority given under subsection (2) shall be paid to the Commissioner.

221S(5)