Section 169AA — Income Tax Assessment Act 1936: Consolidated assessments

(1) This section applies if 2 or more persons (the recipients) are in receipt of income, or of profits or gains of a capital nature, for or on behalf of: (a) a non-resident; or (b) a person absent from Australia. (2) The Commissioner may, if it appears to him or her to be expedient to do so: (a) consolidate all or any of the assessments of the income, profits or gains; and (b) declare one of the recipients to be the agent of the non-resident or absent person in respect of the consolidated assessment; and (c) require the agent to pay income tax on the amount assessed. (3) If the Commissioner does so, the agent is liable to pay the tax.