A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 3   Pay As You Go (PAYG) withholding system

Taxation Administration Act 1953

3   After subsection 12-190(2) in Schedule 1


(2A) The payer need not withhold an amount under this section if the other entity has made the *supply, or proposes to make the supply, through an agent and, when the payment is made:

(a) the agent has given the payer an *invoice that relates to the supply and *quotes the agent's *ABN; or

(b) the payer has some other document relating to the supply on which the agent's ABN is *quoted.