Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationTo obtain verification of a supplier ' s *ABN, a purchaser must seek the verification in a manner approved in writing by the Commissioner.
415-15(2)
Without limiting the Commissioner ' s power under subsection (1), the Commissioner may approve verifications being sought orally or by way of electronic transmission.
415-15(3)
Verification of an *ABN may be obtained in such form, including orally or by way of electronic transmission, as the Commissioner approves in writing.
415-15(4)
The Commissioner may, by written notice, vary any requirements under subsection (1) in relation to:
(a) a purchaser or class of purchaser; or
(b) a supplier or class of supplier.
The Commissioner may do so in such instances and to such extent as the Commissioner thinks fit.
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