Document ID: chunk:federal_register_of_legislation:F2025C00169:reg:15
Version: federal_register_of_legislation:F2025C00169
Segment Type: reg
Provision Reference: reg 15
Character Range: 34603–35402

15  Access to information of controlled entities
  If an entity to which this Part applies is, due to the limits of its capacity to exercise control over a controlled entity, unable to access:
 (a) information relating to the controlled entity that is required to be included in a payment times report for a reporting period for the entity; or
 (b) information relating to the controlled entity that must be used to work out a matter that is required to be included in such a report;
then this Part is taken not to require that information to be so included or used.
Note: Reporting entities and reporting nominees must keep records of any information used in the preparation of a payment times report for a reporting period (see sections 29 and 29A of the Act).

Part 4—Slow small business payers