Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-30 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM  

Division 410 - 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.