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 417-15   METHOD OF OBTAINING IDENTITY VERIFICATION  

417-15(1)  
To obtain verification of a supplier ' s identity, a purchaser must carry out the identity verification procedure that is determined, in writing, by the Commissioner.

417-15(2)  
The Commissioner may determine different identity verification procedures for:

(a) different purchasers or classes of purchasers; or

(b) different suppliers or classes of suppliers.