Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If a purchaser produces an *invoice that notifies the purchaser ' s obligation to make a payment, the supplier is taken to have notified the purchaser of the payment at the time that the invoice is produced.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-30
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PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
Division 410
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Transaction reporting by suppliers
SECTION 410-15
410-15
INVOICES PRODUCED BY PURCHASERS
If a purchaser produces an *invoice that notifies the purchaser ' s obligation to make a payment, the supplier is taken to have notified the purchaser of the payment at the time that the invoice is produced.
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