INCOME TAX ASSESSMENT ACT 1997 - SECT 815.365 Exemptions

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.365

Exemptions for particular entities

  (1)   The Commissioner may, by notice in writing, exempt an entity from:

  (a)   giving statements under section   815 - 355; or

  (b)   giving statements of a particular kind under that section.

  (2)   A notice under subsection   (1) is not a legislative instrument.

General exemptions

  (3)   The Commissioner may, by legislative instrument, determine that section   815 - 355 does not apply to a specified class of entity.