Reg 20 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 73, effective 1 July 2015. Reg 20 formerly read:
REGULATION 20 INFORMATION ABOUT TAX-RELATED LIABILITIES
Subject to subregulation (2), a person who pays a tax-related liability must, at the time of paying it:
provide information that identifies the amount and nature of the payment; and
if the Commissioner gives the person a form in which to provide the information
provide the information using the form.
If the person deposits an amount for payment of the tax-related liability at a branch of the Reserve Bank of Australia or a deposit-taking institution, the person must:
make a record that identifies the amount and nature of the deposit; and
if the Commissioner gives the person a form in which to make the record
make the record using that form; and
keep the record for a period of 12 months after the day on which the deposit is made.