INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe object of this Division is to facilitate the efficient collection of tax by:
(a) providing for payers of certain payments ( ``reportable payments'' ) to make deductions from those payments if the payee's tax file number is not quoted; and
(b) requiring payers of reportable payments to give reports to the Commissioner about those payments.
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