INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history note(a) a person enters into a contract under which the person is liable to make a prescribed payment in relation to which the person is not a householder; and
(b) the person has not previously sent a form under this subsection to the Commissioner;
the person must, within 14 days after entering into the contract, send the Commissioner a paying authority notification form, completed and signed by the person.
221YHDB(2) Offence.If the person (not being a government body) does not do so the person is guilty of an offence punishable on conviction by a maximum fine of $100.
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