16‑146 Employers of working holiday make16‑146 Employers of working holiday makers must be registered

#### 16‑146 Employers of working holiday makers must be registered (1) An entity must apply to the Commissioner to register under section 16‑147 if: (a) the entity must pay an amount to the Commissioner under subsection 16‑70(1) from salary, wages, commission, bonuses or allowances it pays to an individual as the individual’s \*working holiday taxable income; and (b) in a case where a period has been determined under subsection 16‑148(5) during which the entity cannot apply under this section—the period has ended. (2) The entity must apply in the \*approved form by the day on which the entity is first required to withhold an amount under Division 12 from salary, wages, commission, bonuses or allowances it pays to an individual as the individual’s \*working holiday taxable income. (3) However, the Commissioner may allow a longer period for applying. (4) An entity that contravenes this section is liable to an administrative penalty of 20 penalty units. > Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. > Note 2: Division 298 contains machinery provisions for administrative and civil penalties. (5) This section does not affect an obligation that an entity has under section 16‑140.