Commonwealth Numbered Regulations

1994 No. 460 INCOME TAX REGULATIONS (AMENDMENT) - REG 4

4.1 After Division 11 of Part 7, insert:

"Division 12-Prompt recovery, through estimates and payment agreements, of
amounts not remitted under Divisions 2, 3A, 3B and 4 of Part VI of the Act
Affidavits and statutory declarations of government bodies-prescribed persons

"147G. (1) For the purposes of paragraphs 222AGF (7) (c), 222AHE (5) (c) and
222AIH (4) (c) of the Act, a prescribed person is a Paying Officer of the
government body.



"(2) In subregulation (1), 'Paying Officer' means an officer of the government
body who, by law or by reason of holding any office in the government body,
disburses, or is responsible for disbursing, moneys of the government body.".