Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
This Division applies if:
(a) a payment is made, or is liable to be made, by an entity (the purchaser ) to another entity (the supplier ) for a *supply; and
(b) the supply is specified in regulations made for the purpose of this section; and
(c) the supplier has purported to *quote his or her *ABN to the purchaser. 415-5(2)
Payments to which this Division applies are called Division 415 payments . 415-5(3)
Without limiting the ways in which the regulations may specify a *supply, the regulations may specify a supply by reference to:
(a) the goods or services supplied; or
(b) the supplier; or
(c) the purchaser.
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