Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_15:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 15 (pt 11/39)
Character Range: 1839483–1842241

to the Commissioner within 21 days after the end of the quarter.
 (2) A Division 410 report is a written statement in the *approved form that names the supplier and, for each purchaser in relation to whom the supplier received, or was entitled to receive, a *Division 410 payment during the *quarter:
 (a) names the purchaser; and
 (b) specifies the purchaser's *ABN (if known by the supplier); and
 (c) specifies the total of the Division 410 payments that the supplier received, or was entitled to receive, from the purchaser during the quarter that:
 (i) were notified in an invoice during the quarter (unless the payment was reported in an earlier Division 410 report); or
 (ii) were received during the quarter but for which no invoice had been provided before the end of the quarter.
The report must also include any other information that the Commissioner requires.
 (3) The Commissioner may, in writing, require particular information to be included in a *Division 410 report or a class of Division 410 reports.
 (4) The Commissioner may, by written notice, vary any requirements under subsection (1), (2) or (3) in relation to a supplier or class of supplier. The Commissioner may do so in such instances and to such extent as the Commissioner thinks fit.

410‑15  Invoices produced by purchasers
  If a purchaser produces an *invoice that notifies the purchaser's obligation to make a payment, the supplier is taken to have notified the purchaser of the payment at the time that the invoice is produced.

Division 415—Verification of suppliers' ABNs by purchasers

Table of sections
415‑5 Payments to which this Division applies
415‑10 ABN verification requirements
415‑15 Method of obtaining ABN verification
415‑20 Verification applies to later payments

415‑5  Payments to which this Division applies
 (1) This Division applies if:
 (a) a payment is made, or is liable to be made, by an entity (the purchaser) to another entity (the supplier) for a *supply; and
 (b) the supply is specified in regulations made for the purpose of this section; and
 (c) the supplier has purported to *quote his or her *ABN to the purchaser.
 (2) Payments to which this Division applies are called Division 415 payments.
 (3) Without limiting the ways in which the regulations may specify a *supply, the regulations may specify a supply by reference to:
 (a) the goods or services supplied; or
 (b) the supplier; or
 (c) the purchaser.

415‑10  ABN verification requirements
  Before the purchaser makes a *Division 415 payment to the supplier, the purchaser must obtain verification that the *ABN *quoted by the supplier is the ABN entered in the *Australian Business Register with the name given by the supplier.
Note: If the purchaser has reasonable grounds to