122Designated small remitters

#### 122 Designated small remitters (1) The Secretary may, by written notice given to a person, declare that the person is a designated small remitter in relation to a specified financial year for the purposes of this Part. (2) The declaration has effect accordingly. (3) The Secretary must not make a declaration in relation to a person under subclause (1) unless the Secretary is satisfied that: (a) the person has received, or is likely to receive, one or more amounts of levy in the capacity of collection agent during the financial year concerned; and (b) the total of those amounts is, or is likely to be, less than $1,000.