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 417 - Verification of suppliers ' identities by purchasers  

SECTION 417-10   417-10   IDENTITY VERIFICATION REQUIREMENTS  

Before the purchaser makes a *Division 417 payment, the purchaser must obtain verification of the supplier ' s identity.

Note:

If the purchaser has reasonable grounds to believe that the supplier has not correctly quoted his or her ABN, the purchaser is required to withhold an amount under section 12-190 .