Reference: Notice 24
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 16 May 2008
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2008L01659
Registration date: 27 May 2008
This legislative instrument repeals Notice 23 (F2007L01196) | This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30th day of 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 , 16-160 or 16-167 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. | This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30th day of April 2007. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after 1 June 2008. | Class of entities | This exemption applies to entities making payments covered under Subdivisions 12-B, 12-C, 12-D, 12-E, 12-F, 12-FA, 12-FAA, 12-FB, 12-G, and Division 13 of Schedule 1 to the Taxation Administration Act 1953 . | The exemption also applies to payments covered by section 86-40 of the Income Tax Assessment Act 1997 . | As a result of this instrument, entities are only required to provide the recipient with the original payment summary in accordance with sections 16-155 , 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 .