A New Tax System (Family Assistance) (Administration) Act 1999

PART 8B - NOMINEES  

Division 4 - Functions and responsibilities of nominees  

SECTION 219TI   Compliance by correspondence nominee  

219TI(1)    
In this section:

requirement
means a requirement, made by the Secretary under this Act, to:

(a) inform the Secretary of a matter; or

(b) give information, or produce a document, to an officer; or

(c) give a statement to the Secretary.

219TI(2)    
If, under section 219TH , a notice making a requirement of a person is given to the person's correspondence nominee, the following paragraphs have effect:

(a) for the purposes of the family assistance law, other than this Part, the notice is taken:

(i) to have been given to the person; and

(ii) to have been so given on the day on which the notice was given to the correspondence nominee;

(b) any requirement made of the person may be satisfied by the correspondence nominee;

(c) any act done by the correspondence nominee for the purpose of satisfying a requirement of the notice has effect, for the purposes of the family assistance law (other than Division 3 of Part 6 of this Act), as if it had been done by the person;

(d) if the correspondence nominee fails to satisfy a requirement of the notice, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement.

219TI(3)    
In order to avoid doubt, it is declared as follows:

(a) if the requirement imposes an obligation on the person to inform the Secretary of a matter, or give the Secretary a statement, within a specified period and the correspondence nominee informs the Secretary of the matter, or gives the Secretary the statement, as the case may be, within that period, the person is taken, for the purposes of the family assistance law, to have complied with the requirement set out in the notice;

(b) if the requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period and the correspondence nominee gives the information, or produces the document, as the case may be, to the officer within that period, the person is taken, for the purposes of the family assistance law, to have complied with the requirement set out in the notice;

(c) if the requirement imposes on the person an obligation to inform the Secretary of a matter, or give the Secretary a statement, within a specified period and the correspondence nominee does not inform the Secretary of the matter, or give the Secretary the statement, as the case may be, within that period, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement set out in the notice;

(d) if the requirement imposes an obligation on the person to give information, or produce a document, to an officer within a specified period and the correspondence nominee does not give the information, or produce the document, as the case may be, to the officer within that period, the person is taken, for the purposes of the family assistance law, to have failed to comply with the requirement set out in the notice.