Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Within 14 days after an entity (the payer ) makes a *departing Australia superannuation payment, the payer must:
(a) give a *payment summary that covers the payment to the recipient of the payment; and
(b) give a copy of the summary to the Commissioner.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
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Payer
'
s obligations and rights
Subdivision 16-C
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To provide information
To recipients of withholding payments
SECTION 16-166
16-166
PAYMENT SUMMARY FOR A DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
Within 14 days after an entity (the payer ) makes a *departing Australia superannuation payment, the payer must:
(a) give a *payment summary that covers the payment to the recipient of the payment; and
(b) give a copy of the summary to the Commissioner.
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