Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-30 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM  

Division 405 - Transaction reporting by purchasers  

SECTION 405-15  

405-15   INVOICES PRODUCED BY PURCHASERS  

If a purchaser produces an *invoice that notifies the purchaser ' s obligation to make a payment, the purchaser is taken to have been notified of the payment at the time that the invoice is produced.