50Procedures for issue of additional deduction rate notice

1. If the Commissioner issues an additional deduction rate notice under section 49(2), the Commissioner must—

2. give that notice to the employers or PAYE intermediaries of the borrower to whom the notice applies; and
3. notify the borrower in writing—
   1. that an additional deduction rate notice has been issued in relation to the borrower under section 49(2); and
   2. that Commissioner deductions will be made from the borrower's salary or wages; and
   3. of all of the information in that notice.

4. An additional deduction rate notice issued to an employer or a PAYE intermediary in relation to a borrower revokes an additional deduction rate notice previously issued to that employer or PAYE intermediary in relation to the borrower.

5. Despite subsection (1)(b), the Commissioner may dispense with the requirement to send the information described in subsection (1)(b)(i) to (iii) to the borrower if the Commissioner, after making reasonable inquiries, has, or can find, no valid address for the borrower.

6. Nothing in section 49 or this section limits the application of sections 147 to 153 (concerning hardship relief).

Compare

• s 20A(3), (5)–(7)

Notes

• Section 50(2): replaced (with effect on 1 April 2012), on 12 April 2012, by section 20 of the Student Loan Scheme Amendment Act 2012 (2012 No 32).
• Section 50(2B): inserted, on 2 June 2016, by section 224 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).