Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:3_16
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 3 cl 16
Character Range: 83023–83718

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.

A New Tax System (Tax Administration) Act 1999