Reference: Notice 23
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 16 April 2007
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2007L01196
Registration date: 30 April 2007


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a "copy" of the payment summary required to be provided under those sections. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after 1 May 2007. | Class of entities | This exemption applies to entities making payments covered under Subdivisions 12-B (except sections 12-55 and 12-60), 12-C (except section 12-85) and 12-D of Schedule 1 to the Taxation Administration Act 1953 . | Entities are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 .