Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 130

  (1)   The Commissioner may, by writing, require:

  (a)   the master of a particular ship to which section   129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; or

  (b)   the master of a ship included in a class of ships to which section   129 applies, or the agent or other representative in Australia of the owner or charterer of the ship;

to make a return of the amounts so paid or payable.

  (2)   An instrument under paragraph   (1)(a):

  (a)   must be given to the master, agent or representative; and

  (b)   is not a legislative instrument.

  (3)   An instrument under paragraph   (1)(b) is a legislative instrument.