Document ID: chunk:federal_register_of_legislation:C2016A00089:clause:2_4:p1
Version: federal_register_of_legislation:C2016A00089
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 1/3)
Character Range: 5119–7906

4  At the end of Subdivision 16‑BA in Schedule 1
Add:

Registration of employers of working holiday makers

16‑146  Employers of working holiday makers must be registered
 (1) An entity must apply to the Commissioner to register under section 16‑147 if:
 (a) the entity must pay an amount to the Commissioner under subsection 16‑70(1) from salary, wages, commission, bonuses or allowances it pays to an individual as the individual's *working holiday taxable income; and
 (b) in a case where a period has been determined under subsection 16‑148(5) during which the entity cannot apply under this section—the period has ended.
 (2) The entity must apply in the *approved form by the day on which the entity is first required to withhold an amount under Division 12 from salary, wages, commission, bonuses or allowances it pays to an individual as the individual's *working holiday taxable income.
 (3) However, the Commissioner may allow a longer period for applying.
 (4) An entity that contravenes this section is liable to an administrative penalty of 20 penalty units.
Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 2: Division 298 contains machinery provisions for administrative and civil penalties.
 (5) This section does not affect an obligation that an entity has under section 16‑140.

16‑147  Registering employers of working holiday makers
 (1) The Commissioner must register an entity under this section if, and only if, the entity:
 (a) has applied under section 16‑146 for registration; and
 (b) has made a declaration to the Commissioner, in the *approved form, that states that the entity:
 (i) has a genuine business requirement to employ one or more *working holiday makers; and
 (ii) agrees to comply with the Fair Work Act 2009 in relation to its employment of any individual who is a working holiday maker; and
 (iii) agrees to check that any individual it employs as a working holiday maker holds a visa that causes that person to be a working holiday maker; and
 (c) has given to the Commissioner, in the approved form, information relating to its employment, or proposed employment, of working holiday makers.
 (2) Subparagraph (1)(b)(i) does not apply if the entity is not carrying on a *business.
 (3) The registration takes effect on the day determined by the Commissioner.

Notification of the Commissioner's decision
 (4) The Commissioner must notify the entity of:
 (a) the Commissioner's decision on the application; and
 (b) if the Commissioner decides to register the entity—the day on which the registration takes effect;
within 30 days after the making of the application.
Note: The decision on the application is reviewable (see section 20‑80).
 (5) If the Commissioner decides to register the entity, the