Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
An entity (the payer ) must give a *payment summary (and a copy of it) to another entity (the recipient ) if, not later than 21 days before the end of a *financial year, the recipient asks in writing for a payment summary covering:
(a) one or more *withholding payments (other than withholding payments covered by section 12-85 , 12-190 , 12-215 , 12-250 , 12-285 , 12-317 , 12-385 or 12-390 ) that the payer made to the recipient during the year; or
(b) one or more withholding payments covered by section 12-215 , 12-250 or 12-285 , or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the foreign resident mentioned in the section; or
(ba) one or more withholding payments covered by section 12-317 , or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the likely foreign recipient mentioned in that section; or
(c) one or more withholding payments covered by Division 13 that the payer received during the year and that are included in the recipient ' s assessable income for the income year under section 86-15 of the Income Tax Assessment Act 1997 ;
(d) (Repealed by No 55 of 2016)
other than a payment covered by a previous payment summary (and a copy of it) given under this section.
The payer must comply with the request within 14 days after receiving it, unless:
(a) the recipient is an individual and has a *reportable fringe benefits amount, for the income year ending at the end of that *financial year, in respect of his or her employment (within the meaning of the Fringe Benefits Tax Assessment Act 1986 ) by the payer; or
(b) the payer has made *reportable employer superannuation contributions, in respect of the recipient ' s employment, during the financial year.
Despite subsection (1), the *payment summary must not cover a *withholding payment if:
(a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay or *dad and partner pay; and
(b) at the time the recipient asks for the payment summary, the payer is aware that the amount was not lawfully so payable.
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