Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-BA - To be registered  

Registration of employers of working holiday makers

SECTION 16-147   REGISTERING EMPLOYERS OF WORKING HOLIDAY MAKERS  

16-147(1)    
The Commissioner must register an entity under this section if, and only if, the entity:

(a)    has applied under section 16-146 for registration; and

(b)    has made a declaration to the Commissioner, in the *approved form, that states that the entity:

(i) has a genuine business requirement to employ one or more *working holiday makers; and

(ii) agrees to comply with the Fair Work Act 2009 in relation to its employment of any individual who is a working holiday maker; and

(iii) agrees to check that any individual it employs as a working holiday maker holds a visa that causes that person to be a working holiday maker; and

(c)    has given to the Commissioner, in the approved form, information relating to its employment, or proposed employment, of working holiday makers.

16-147(2)    
Subparagraph (1)(b)(i) does not apply if the entity is not carrying on a *business.

16-147(3)    
The registration takes effect on the day determined by the Commissioner.

Notification of the Commissioner ' s decision

16-147(4)    
The Commissioner must notify the entity of:

(a)    the Commissioner ' s decision on the application; and

(b)    if the Commissioner decides to register the entity - the day on which the registration takes effect;

within 30 days after the making of the application.

Note:

The decision on the application is reviewable (see section 20-80 ).

16-147(5)    
If the Commissioner decides to register the entity, the *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity is registered under this section. The statement must specify the day on which the registration takes effect.

16-147(6)    
(Repealed by No 125 of 2018)

16-147(7)    
A failure to comply with subsection (4) or (5) does not affect the validity of the Commissioner ' s decision.

Basis of registration

16-147(8)    
A registration under this section is granted on the basis that:

(a)    the registration may be cancelled under section 16-148 ; and

(b)    the registration may be cancelled, suspended, varied or made subject to conditions by or under later legislation; and

(c)    no compensation is payable if the registration is cancelled, suspended, varied or made subject to conditions as mentioned in any of the above paragraphs.