INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision B - Operative provisions  

SECTION 221YHDB   ELIGIBLE PAYING AUTHORITY (NON-HOUSEHOLDER) NOTIFICATION OBLIGATION  

221YHDB(1)   Paying authority notification form.  

If:

(a) a person enters into a contract under which the person is liable to make a prescribed payment in relation to which the person is not a householder; and

(b) the person has not previously sent a form under this subsection to the Commissioner;

the person must, within 14 days after entering into the contract, send the Commissioner a paying authority notification form, completed and signed by the person.

221YHDB(2)   Offence.  

If the person (not being a government body) does not do so the person is guilty of an offence punishable on conviction by a maximum fine of $100.