Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
An entity (the payer ) that makes a *withholding payment covered by section 12-190 (about payments to recipients who do not quote their ABN) to another entity (the recipient ) must give the recipient a *payment summary (and a copy of it) that covers that payment, unless the *amount required to be withheld from the payment is nil. 16-167(2)
The summary must cover only that payment. 16-167(3)
The payer must give the summary to the recipient when making the payment, or as soon as practicable afterwards.