Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 3   Amendments relating to instruments

Division 1   Amendments

Income Tax Assessment Act 1936

214   Section 130

Repeal the section, substitute:

130 Commissioner may require master or agent to make return

(1) The Commissioner may, by writing, require:

(a) the master of a particular ship to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; or

(b) the master of a ship included in a class of ships to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship;

to make a return of the amounts so paid or payable.

(2) An instrument under paragraph (1)(a):

(a) must be given to the master, agent or representative; and

(b) is not a legislative instrument.

(3) An instrument under paragraph (1)(b) is a legislative instrument.