Document ID: chunk:federal_register_of_legislation:C2011C00610:clause:1_169aa
Version: federal_register_of_legislation:C2011C00610
Segment Type: clause
Provision Reference: sch 1 cl 169AA
Character Range: 4897–5584

169AA  Consolidated assessments

 (1) This section applies if 2 or more persons (the recipients) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of:
 (a) a non‑resident; or
 (b) a person absent from Australia.

 (2) The Commissioner may, if it appears to him or her to be expedient to do so:
 (a) consolidate all or any of the assessments of the income, profits or gains; and
 (b) declare one of the recipients to be the agent of the non‑resident or absent person in respect of the consolidated assessment; and
 (c) require the agent to pay income tax on the amount assessed.

 (3) If the Commissioner does so, the agent is liable to pay the tax.