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 16-166   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.