Reference: Notice 2
Document type: Notice of exempting a class of entities from giving payment summary
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 11 October 2000
Signatory: Michael Carmody Commissioner of Taxation


I, Michael Joseph Carmody, 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 exemption only applies to withholding payments covered under the provisions of Subdivisions 12-E (Payments where TFN or ABN not quoted) and 12-F (Dividend, interest and royalty payments) of Schedule 1 to the Taxation Administration Act 1953. | Entities in the class described below are thereby 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. | Effective for payment summaries given on or after the date of this notice | This exemption applies to payment summaries given on or after the date of this notice. | Class of cases | The exemption from providing a duplicate copy of the payment summary applies only to entities who are required under sections 16-155 , 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary (and a copy of it) to the recipient of a withholding payment under the provisions of Subdivisions 12-E and 12-F of Schedule 1 to the Taxation Administration Act 1953.