A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 3 Pay As You Go (PAYG) withholding system
Taxation Administration Act 1953
3 After subsection 12-190(2) in Schedule 1
Insert:
(2A) The payer need not withhold an amount under this section if the other entity has made the *supply, or proposes to make the supply, through an agent and, when the payment is made:
(a) the agent has given the payer an *invoice that relates to the supply and *quotes the agent's *ABN; or
(b) the payer has some other document relating to the supply on which the agent's ABN is *quoted.
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