Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:3_6
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 3 cl 6
Character Range: 80478–81213

6  After subsection 12‑190(3) in Schedule 1
Insert:

 (3A) The payer need not withhold an amount under this section if the other entity has made the *supply, or proposes to make the supply, through an agent and, when the payment is made:
 (a) the agent has given the payer an *invoice that relates to the supply and purports to *quote the agent's *ABN, or the payer has some other document that relates to the supply and purports to *quote the agent's ABN; and
 (b) the agent does not have an ABN, or the invoice or other document does not in fact quote the agent's ABN; and
 (c) the payer has no reasonable grounds to believe that the agent does not have an ABN, or that the invoice or other document does not quote the agent's ABN.