A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 3   Pay As You Go (PAYG) withholding system

Taxation Administration Act 1953

16   After section 16-175 in Schedule 1

Insert in Subdivision 16-C:

16-180 Commissioner may exempt entity from giving payment summary

(1) The Commissioner may, having regard to the circumstances of a particular case or class of cases, exempt an entity from specified requirements of any of sections 16-155 to 16-167. If the Commissioner does so, the exemption has effect accordingly.

(2) An exemption must be made by a written notice:

(a) if it applies to a particular entity - that is given to that entity; or

(b) if it applies to a class of entities - that is given to each of the entities, or a copy of which is published in the Gazette.