Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Note: See section 3AA .

Chapter 5 - Administration  

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PART 5-30 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM  

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Division 415 - Verification of suppliers ' ABNs by purchasers  

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SECTION 415-5   PAYMENTS TO WHICH THIS DIVISION APPLIES  

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415-5(1)    
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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