Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationThis Division applies to any payments made, or liable to be made, for a *supply where the supply is specified in regulations made for the purpose of this section.
405-5(2)
A payment is liable to be made if the obligation to make the payment is notified in an *invoice.
405-5(3)
Payments to which this Division applies are called Division 405 payments .
405-5(4)
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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