Part 10
Automatic deductions
Automatic deductions
154Deduction notice
The Commissioner may, for the purpose of collecting financial support by way of automatic deduction in accordance with any of sections 129 to 131, give a notice to any person—
- specifying the name of the liable person and other particulars of the liable person sufficient to enable the liable person to be identified by that person; and
- instructing that person to make, in accordance with section 159, as from a specified day, a single deduction or periodic deductions of a specified daily, weekly, fortnightly, or monthly amount from any money payable to the liable person by that person; and
- instructing that person to pay to the Commissioner, in accordance with section 163, amounts so deducted.
Every notice under this section shall be given in writing or in any other form to which the person to whom it is directed agrees.
Notes
- Section 154(1): amended, on , by section 50 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).