Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 11

11. (1) Where an account holder in respect of an account kept in Australia
applies to the Commissioner in accordance with this section for the issue of a
certificate of exemption in relation to the account-

   (a)  if the Commissioner is satisfied that all debits made, or to be made,
        to the account are, or are likely to be, either excluded debits or
        exempt debits-he shall issue a certificate of exemption in relation to
        the account; or

   (b)  if the Commissioner is not so satisfied-he shall refuse the
        application and shall cause notice in writing of his decision in
        relation to the application to be served, by post or otherwise, on the
        person who made the application.

(2) A certificate of exemption comes into force on a day specified in the
certificate as the day of commencement of the certificate (which may be a day
before the day on which the certificate is issued) and remains in force until
the expiration of the day specified in the certificate as the day of expiry of
the certificate or, if no day is specified as the day of expiry of the
certificate, until the certificate ceases to be in force by virtue of
sub-section (5).

(3) Where the Commissioner-

   (a)  is notified by the account holder, or either or any of the account
        holders, of an exempt account that an eligible debit has been, or is
        to be, made to the account; or

   (b)  becomes satisfied that an eligible debit has been, or is to be, made
        to an exempt account, he may, in his discretion, by writing signed by
        him, revoke the certificate.

(4) Where-

   (a)  an eligible debit has been made to an exempt account; or

   (b)  an account holder of an exempt account expects that an eligible debit
        will be made to the account within the ensuing period of 30 days, and
        the account holder, or one of the account holders, does not within 7
        days notify the Commissioner in writing accordingly, the
        account holder, or each of the account holders, as the case may be, is
        guilty of an offence punishable on conviction by a penalty not
        exceeding $1,000.

(5) Where the Commissioner has revoked a certificate of exemption in relation
to an account, he shall serve, by post or otherwise, notice of that
revocation-

   (a)  on the account holder or, if there are 2 or more account holders, on
        each of them; and

   (b)  on the bank with which the account is kept, and, notwithstanding that
        any day of expiry shown on the certificate has not occurred, the
        certificate ceases to be in force in relation to the account when the
        notice is served on the bank.

(6) An application made for the issue of a certificate of exemption shall be
in writing and the person making the application shall furnish such
information as the Commissioner requires in connection with his consideration
of that application.