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SPS 21/01
12 Apr 2021
12 Apr 2021

Deduction notices

The Statement applies from the date of signing. It replaces SPS 11/04 Compulsory deductions from bank accounts, which was published in Tax Information Bulletin, Vol 23, No 5 (June 2011).

The Statement outlines the Commissioner’s powers to require deductions from amounts that are payable, or will be payable to, a taxpayer who has arrears.

Tax Information Bulletin Vol 33 No 4 - May 2021 

Section 157 of the TAA
Section 151(2) of the CSA
Section 154 of the CSA
Section 12L of the GDA
Section 43 of the GSTA
Section 193 of the SLSA.