22COther provisions about giving slow small business payer directions

22C Other provisions about giving slow small business payer directions

(1) A slow small business payer direction: (a) must be in writing; and (b) may include one or more requirements under section 22E; and (c) may specify, for the purposes of paragraph 22F(1)(b), the day that the direction ceases to be in effect. (2) The Minister may only give a slow small business payer direction before the end of 12 months after: (a) if paragraph 22B(1)(a) applies—the end of the later of the 2 consecutive reporting cycles mentioned in that paragraph; or (b) if paragraph 22B(1)(b) applies—the end of the reporting cycle in which the entity was a slow small business payer; or (c) if paragraph 22B(1)(c) applies—the end of the reporting cycle in which the entity failed to comply with a requirement to give a payment times report. (3) The Minister must not give a slow small business payer direction to a volunteering entity. (4) A slow small business payer direction is not a legislative instrument.