Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-C - To provide information  

To recipients of withholding payments

SECTION 16-167   PAYMENT SUMMARY FOR PAYMENT TO RECIPIENT WHO DOES NOT QUOTE ABN  

16-167(1)  
An entity (the payer ) that makes a *withholding payment covered by section 12-190 (about payments to recipients who do not quote their ABN) to another entity (the recipient ) must give the recipient a *payment summary (and a copy of it) that covers that payment, unless the *amount required to be withheld from the payment is nil.

16-167(2)  
The summary must cover only that payment.

16-167(3)  
The payer must give the summary to the recipient when making the payment, or as soon as practicable afterwards.




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