Document ID: chunk:federal_register_of_legislation:C2024A00065:clause:1_22c
Version: federal_register_of_legislation:C2024A00065
Segment Type: clause
Provision Reference: sch 1 cl 22C
Character Range: 55668–56671

22C  Other provisions about giving slow small business payer directions
 (1) A slow small business payer direction:
 (a) must be in writing; and
 (b) may include one or more requirements under section 22E; and
 (c) may specify, for the purposes of paragraph 22F(1)(b), the day that the direction ceases to be in effect.
 (2) The Minister may only give a slow small business payer direction before the end of 12 months after:
 (a) if paragraph 22B(1)(a) applies—the end of the later of the 2 consecutive reporting cycles mentioned in that paragraph; or
 (b) if paragraph 22B(1)(b) applies—the end of the reporting cycle in which the entity was a slow small business payer; or
 (c) if paragraph 22B(1)(c) applies—the end of the reporting cycle in which the entity failed to comply with a requirement to give a payment times report.
 (3) The Minister must not give a slow small business payer direction to a volunteering entity.
 (4) A slow small business payer direction is not a legislative instrument.