227EBTransitional provisions: publication requirements related to RWT-exempt status and certain exemption certificates

1. For the transitional period referred to in section 227E(1), the Commissioner may—

2. create an electronic register of persons who hold an RWT exemption certificate for the purposes of establishing their RWT-exempt status; and
3. publish a person’s tax file number and the start date and, if applicable, the end date recorded on the person’s RWT exemption certificate.

4. A reference in a document to an RWT exemption certificate or to a person holding an RWT exemption certificate is to be read as including a reference to RWT-exempt status or to the person having RWT-exempt status, as applicable, to the extent necessary to reflect sensibly the intent of the document.

5. A reference in a document to an exemption certificate for a schedular payment or to the provision of a copy of an exemption certificate is to be read as including a reference to a notice of the Commissioner under schedule 5, part C, clause 6 that a person is entitled to receive payment for which no amount of tax is to be withheld or to the provision of evidence of the notice, as applicable, to the extent necessary to reflect sensibly the intent of the document.