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.