Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationTo obtain verification of a supplier ' s identity, a purchaser must carry out the identity verification procedure that is determined, in writing, by the Commissioner.
417-15(2)
The Commissioner may determine different identity verification procedures for:
(a) different purchasers or classes of purchasers; or
(b) different suppliers or classes of suppliers.
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