Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:3_13
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 3 cl 13
Character Range: 82223–82847

13  After section 16‑165 in Schedule 1
Insert:

16‑167  Payment summary for payment to recipient who does not quote ABN

 (1) An entity (the payer) that makes a *withholding payment covered by section 12‑190 (about payments to recipients who do not quote their ABN) to another entity (the recipient) must give the recipient a *payment summary (and a copy of it) that covers that payment, unless the *amount required to be withheld from the payment is nil.

 (2) The summary must cover only that payment.

 (3) The payer must give the summary to the recipient when making the payment, or as soon as practicable afterwards.