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 415 - Verification of suppliers ' ABNs by purchasers  

SECTION 415-15   METHOD OF OBTAINING ABN VERIFICATION  

415-15(1)  
To obtain verification of a supplier ' s *ABN, a purchaser must seek the verification in a manner approved in writing by the Commissioner.

415-15(2)  
Without limiting the Commissioner ' s power under subsection (1), the Commissioner may approve verifications being sought orally or by way of electronic transmission.

415-15(3)  
Verification of an *ABN may be obtained in such form, including orally or by way of electronic transmission, as the Commissioner approves in writing.

415-15(4)  
The Commissioner may, by written notice, vary any requirements under subsection (1) in relation to:


(a) a purchaser or class of purchaser; or


(b) a supplier or class of supplier.

The Commissioner may do so in such instances and to such extent as the Commissioner thinks fit.




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