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 221YHDE   ISSUING AUTHORITIES  

221YHDE(1)   [Duty to inform Commissioner]  

If an issuing authority issues a construction permit in respect of a construction project, the issuing authority must, in accordance with subsection (2), give the Commissioner such information in relation to the project as the Commissioner, by Gazette notice, requires for the purposes of this subsection.

221YHDE(2)   [Period to give information]  

The issuing authority must give the information within 14 days after the end of the month in which it issues the permit, or within such further period as the Commissioner allows.