Employers and other withholding payers
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Subdivision 16C of Schedule 1 to the Taxation Administration Act, 1953 requires every employer and withholding payer to provide the Commissioner of Taxation with an annual report relating to all payments made that were subject to the withholding system. The law specifies the items of information the withholding payer's report must contain, including each payee’s name, address, tax file number and amount of income paid to them.
Taxation law authorises us to give this information to other government departments and agencies, such as:
- benefit payment agencies like the Department of Human Services
- state and federal police and other agencies like the Australian Bureau of Statistics
- Reserve Bank of Australia
The ATO also provides taxpayer information to treaty partners overseas under international tax agreements with many other counties.
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- treaty partners
- write to us at GPO box 9990 in your capital city.