Section 130 — Income Tax Assessment Act 1936: Commissioner may require master or agent to make return

(1) The Commissioner may, by writing, require: (a) the master of a particular ship to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; or (b) the master of a ship included in a class of ships to which section 129 applies, or the agent or other representative in Australia of the owner or charterer of the ship; to make a return of the amounts so paid or payable. (2) An instrument under paragraph (1)(a): (a) must be given to the master, agent or representative; and (b) is not a legislative instrument. (3) An instrument under paragraph (1)(b) is a legislative instrument.