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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
Version 4 of 4

30G. Regulations providing for collection of contributions under Chapter 5B etc.

(1) For the purposes of the contribution payable in accordance with this Chapter, regulations may provide for -

(a) the time and manner of payment of such contributions,

(b) the collection and the recovery of and the furnishing of details in relation to such contributions,

(c) the charging of interest on arrears of such contributions,

(d) the waiving of interest due on arrears of such contributions,

(e) the estimation of amounts due in respect of such contributions and appeals in relation to those estimates,

(f) the deduction, by an employer from the reckonable emoluments of a person to whom this Chapter applies, of any contribution payable under this Chapter reasonably believed by the employer to be due by the person, and adjustment in any case of over-deduction, and

(g) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (f).

(2) Without prejudice to the generality of subsection (1), regulations under that subsection may provide for the assignment of any function relating to a matter referred to in that subsection to the Collector-General or any other specified person.