Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p8
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 8/43)
Character Range: 577081–580051

in paragraph (3)(b).
 (5) The Commissioner must, having regard to the reasons for the cancellation, determine a period, starting when the cancellation takes effect, during which the entity cannot apply under section 16‑146 for registration.

Notification of the cancellation
 (6) The Commissioner must notify the entity of:
 (a) the cancellation; and
 (b) the day on which the cancellation takes effect; and
 (c) the period determined under subsection (5) for the cancellation.
Note: A decision to cancel, including a determination under subsection (5), is reviewable (see section 20‑80).
 (7) The *Australian Business Registrar must enter in the *Australian Business Register a statement that the entity's registration under section 16‑147 has been cancelled. The statement must specify the day on which the cancellation takes effect.
 (8) A failure to comply with subsection (6) or (7) does not affect the validity of the Commissioner's decision.

Subdivision 16‑C—To provide information

Table of sections

To the Commissioner
16‑150 Commissioner must be notified of amounts
16‑152 Annual reports—Withholding payments covered by section 12‑175
16‑153 Annual reports—other payments

To recipients of withholding payments
16‑155 Annual payment summary
16‑156 Annual payment summary for sections 12‑175 and 12‑180
16‑157 Payment summary for Subdivision 12‑H
16‑160 Part‑year payment summary
16‑165 Payment summaries for superannuation lump sums and payments for termination of employment
16‑166 Payment summary for a departing Australia superannuation payment
16‑167 Payment summary for payment to recipient who does not quote ABN
16‑170 Form and content of payment summary
16‑175 Penalty for not providing payment summary
16‑180 Commissioner may exempt entity from giving payment summary
16‑182 Definition of reportable employer superannuation contribution

To the Commissioner

16‑150  Commissioner must be notified of amounts
 (1) An entity that must pay an amount (even if it is a nil amount) to the Commissioner, other than an amount to which subsection (4) applies, under:
 (a) subsection 16‑70(1) (about amounts withheld under Division 12); or
 (aa) Division 13 (about payments in respect of alienated personal services payments); or
 (b) Subdivision 14‑A, 14‑B, 14‑C or 14‑D (about payments in respect of non‑cash benefits or capital proceeds);
must notify the Commissioner of the amount on or before the day on which the amount is due to be paid (regardless of whether it is paid). The notification must be in the *approved form and lodged with the Commissioner.
Note: This section does not apply to amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20.
 (2) An entity that must pay an amount (even if it is a nil amount) to the Commissioner under Subdivision 14‑E (about payments in respect of taxable supplies of certain real property) must notify the Commissioner of the amount:
 (a) on or before the day provided in a