Section F: Payer details
We will not discuss information about your application with your payers unless you list them as your agent or representative in section B of the application.
F38 Are you and the payer dealing at 'arm's length'?
Entities are generally at ‘arm’s length’ if they are unrelated and neither entity is effectively controlled by the other. In an ‘arm’s length’ transaction, each entity is not subject to the other’s control or influence.
F39 What is the payer’s ABN?
A payer, who is carrying on an enterprise (business) in Australia, is entitled to be registered and issued with an ABN. The ABN is a publicly available number. Your payer should be able to quote their ABN to you. If you have difficulty getting your payer’s ABN, you can search for it by visiting abr.gov.auExternal Link
F40 What is the payer’s legal name and business name?
The payer’s legal name is the business or organisation name that appears on all official documents or legal papers.
The payer’s business name is the name they trade under or are known as by their suppliers or customers.
F41 What is the payer’s postal address?
Provide the payer’s postal address where the variation notice is to be sent. Your varied amount of tax will be withheld from the date advised in the notice of withholding variation sent to your payer by us.
The letter we send to you is not the official notice. Your payer cannot implement a variation using your letter.
The implementation of your variation may be delayed if you do not provide a correct ABN and direct payer’s postal address. For example, if you give us your work location rather than your payer’s postal address.
F42 What is the payer’s contact name?
Provide the name of the person we can contact.
F43 What is the payer’s contact phone number?
If we need to contact your payer, it is quicker to contact them by phone. Provide a phone number (preferably a phone number within Australia) that we can contact the payer on between 9.00am and 6.00pm (AEST), Monday to Friday.
F44 What is the payer’s email address?
Our policy generally prohibits the sending of confidential information to email addresses. We may use secure email methods to communicate with some tax payers. Normally, we use email to answer general questions or send publicly available information. We will not send your sensitive personal or business details via email.
If you have more than one payer, attach a separate sheet with the required details.
Last modified: 22 Jun 2016QC 21831