Document ID: chunk:federal_register_of_legislation:C2018A00141:clause:1_1:p3
Version: federal_register_of_legislation:C2018A00141
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 3/3)
Character Range: 8634–10117

an ABN, or that the invoice or other document does not quote the individual's ABN; or
 (c) if the non‑cash benefit relates to a supply that has been made through an agent—when the non‑cash benefit is provided:
 (i) you have been given an invoice or some other document that relates to the non‑cash benefit that purports to quote the agent's ABN; and
 (ii) the agent does not have an ABN, or the invoice or other document does not in fact quote the agent's ABN; and
 (iii) you have 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.

Exception—voluntarily tell the Commissioner about a mistake
 (7) Subsection (1) does not apply if, before the Commissioner tells you that an examination is to be made of your affairs relating to a *taxation law for a relevant period, you voluntarily tell the Commissioner, in the *approved form, that you have failed to:
 (a) withhold an amount; or
 (b) comply with section 16‑150 or 389‑5 (as the case requires) in Schedule 1 to the Taxation Administration Act 1953 in relation to the amount.
 (8) Subsection (2) does not apply if, before the Commissioner tells you that an examination is to be made of your affairs relating to a *taxation law for a relevant period, you voluntarily tell the Commissioner, in the *approved form, that you have failed to comply with section 16‑150 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amount.