Commonwealth Consolidated Acts Commonwealth Consolidated ActsWhere several persons are in receipt of income, or of profits or gains of a capital nature, for or on behalf of a non‑resident or a person absent from Australia, the Commissioner, if it appears to him to be expedient to do so, may consolidate all or any of the assessments thereof, and declare any one of such persons to be the agent of the non‑resident or absent person in respect of the consolidated assessment, and require him to pay income tax on the amount thereof, and thereupon the person so declared to be agent shall be liable to pay the tax.