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Taxation Administration Act 1953
12‑335 Commissioner may exempt from sect12‑335 Commissioner may exempt from section 12‑330, subject to conditions
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#### 12‑335 Commissioner may exempt from section 12‑330, subject to conditions
(1) The Commissioner may give an entity a written certificate exempting the entity from complying with section 12‑330 for specified payments.
(2) A certificate is subject to:
(a) a condition that the entity must withhold from a payment covered by the certificate the amount (if any) worked out in accordance with the certificate in respect of tax or \*petroleum resource rent tax that is or may become payable by a foreign resident to whom the payment is made; and
(b) such other conditions as the certificate specifies.
However, the entity does not contravene subsection 12‑330(1) because it contravenes a condition.
(3) The Commissioner may, by written notice given to the entity:
(a) revoke a certificate, whether or not a condition of it has been contravened; or
(b) vary a certificate by revoking, changing or adding to its conditions.
> Note: A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC.