#### 16‑180 Commissioner may exempt entity from giving payment summary (1) The Commissioner may, having regard to the circumstances of a particular case or class of cases, exempt an entity from specified requirements of any of sections 16‑155 to 16‑167\. If the Commissioner does so, the exemption has effect accordingly. (2) An exemption must be made: (a) if it applies to a particular entity—by a written notice given to that entity; or (b) if it applies to a class of entities—by legislative instrument.

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Section 16‑180 Commissioner may exempt entity fr - Taxation Administration Act 1953 - 16‑180 Commissioner may exempt entity from giving payment summary — Zoe