Reg 20 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 73, effective 1 July 2015. Reg 20 formerly read:
REGULATION 20 INFORMATION ABOUT TAX-RELATED LIABILITIES
20(1)
Subject to subregulation (2), a person who pays a tax-related liability must, at the time of paying it:
(a)
provide information that identifies the amount and nature of the payment; and
(b)
if the Commissioner gives the person a form in which to provide the information
-
provide the information using the form.
History
Reg 20(1) amended by SR No 73 of 2000.
20(2)
If the person deposits an amount for payment of the tax-related liability at a branch of the Reserve Bank of Australia or a deposit-taking institution, the person must:
(a)
make a record that identifies the amount and nature of the deposit; and
(b)
if the Commissioner gives the person a form in which to make the record
-
make the record using that form; and
(c)
keep the record for a period of 12 months after the day on which the deposit is made.
History
Reg 20(2) amended by SR No 73 of 2000.
Former reg 20 substituted and renumbered as reg 18, and former reg 22 renumbered as reg 20, by SR No 73 of 2000. Former reg 22 inserted by SR No 198 of 1994.
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