Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
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Payer
'
s obligations and rights
Subdivision 16-C
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To provide information
To recipients of withholding payments
SECTION 16-167 PAYMENT SUMMARY FOR PAYMENT TO RECIPIENT WHO DOES NOT QUOTE ABN 16-167(1)
An entity (the payer ) that makes a *withholding payment covered by section 12-190 (about payments to recipients who do not quote their ABN) to another entity (the recipient ) must give the recipient a *payment summary (and a copy of it) that covers that payment, unless the *amount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.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 16-167 PAYMENT SUMMARY FOR PAYMENT TO RECIPIENT WHO DOES NOT QUOTE ABN 16-167(1)
An entity (the payer ) that makes a *withholding payment covered by section 12-190 (about payments to recipients who do not quote their ABN) to another entity (the recipient ) must give the recipient a *payment summary (and a copy of it) that covers that payment, unless the *amount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.
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