Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p39
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 39/39)
Character Range: 1910750–1913057

a contravention of a provision of the *Minimum Tax law.
Note: See Subdivision 128‑B in relation to such contraventions.

Division 446—Local governing bodies

Guide to Division

446‑1  What this Division is about
      A local governing body can resolve that its members are subject to Pay As You Go withholding. This also results in the members being treated as employees for a wide range of other taxation purposes.

Table of sections

Operative provisions
446‑5 Requirements for unanimous resolutions by local governing bodies

Operative provisions

446‑5  Requirements for unanimous resolutions by local governing bodies

When section applies
 (1) This section applies to the following unanimous resolutions made by a *local governing body:
 (a) a resolution that the remuneration of members of the body be subject to withholding under Part 2‑5 (about Pay As You Go withholding);
 (b) a resolution cancelling a resolution covered by paragraph (a).

When resolution takes effect
 (2) The resolution must specify a day as the day on which the resolution takes effect. The specified day must be within the 28‑day period beginning on the day after the day on which the resolution was made.

Resolution not affected by change in membership of body
 (3) The resolution continues in force in spite of a change in the membership of the *local governing body.

Commissioner to be notified of resolution
 (4) The *local governing body must give written notice of the resolution to the Commissioner within 7 days after the resolution was made.

Eligible local governing bodies to be notified by notifiable instrument
 (5) If the Commissioner is notified of the resolution, the Commissioner must, by notifiable instrument, publish notice of the making of the resolution. The instrument must also set out:
 (a) the name of the *local governing body; and
 (b) the day on which the resolution takes effect.

When resolution applies for purposes of affected provisions
 (6) This table sets out when the resolution applies for the purposes of particular provisions whose operation it affects.

When the resolution applies
Item                         If the resolution affects the operation of ...                                                                                               the resolution applies to ...