Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 169AA

  (1)   This section applies if 2 or more persons (the recipients ) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of:

  (a)   a non - resident; or

  (b)   a person absent from Australia.

  (2)   The Commissioner may, if it appears to him or her to be expedient to do so:

  (a)   consolidate all or any of the assessments of the income, profits or gains; and

  (b)   declare one of the recipients to be the agent of the non - resident or absent person in respect of the consolidated assessment; and

  (c)   require the agent to pay income tax on the amount assessed.

  (3)   If the Commissioner does so, the agent is liable to pay the tax.