INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Each payment that is made to the Commissioner must be accompanied by a statement about the payment and about the deductions in relation to which the payment is made.
220AAG(2) [Form of statement]The Commissioner may, by written notice, require statements to be in a particular form, contain particular information and be given in a particular manner. For example, the Commissioner may require certain statements to be given by way of electronic transmission.
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