Income Tax Assessment Act 1936
This section applies if 2 or more persons (the recipients ) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of:
(a) a non-resident; or
(b) a person absent from Australia. 169AA(2) [ Commissioner's powers]
The Commissioner may, if it appears to him or her to be expedient to do so:
(a) consolidate all or any of the assessments of the income, profits or gains; and
(b) declare one of the recipients to be the agent of the non-resident or absent person in respect of the consolidated assessment; and
(c) require the agent to pay income tax on the amount assessed. 169AA(3) [ Agent's liability]
If the Commissioner does so, the agent is liable to pay the tax.
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