Document ID: chunk:federal_register_of_legislation:C2018A00141:clause:1_1:p2
Version: federal_register_of_legislation:C2018A00141
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 2/3)
Character Range: 6332–8857

be withheld from a payment under section 12‑35 in Schedule 1 to the Taxation Administration Act 1953, if:
 (a) when the payment is made, you have been given:
 (i) an *invoice or some other document that relates to the payment that *quotes the individual's *ABN; or
 (ii) if the payment relates to a *supply that has been made through an *agent—an invoice or some other document that relates to the payment that quotes the agent's ABN; or
 (b) when the payment is made:
 (i) you have been given an invoice or some other document that relates to the payment that purports to quote the individual's ABN; and
 (ii) the individual does not have an ABN, or the invoice or other document does not in fact quote the individual's ABN; and
 (iii) you have no reasonable grounds to believe that the individual does not have an ABN, or that the invoice or other document does not quote the individual's ABN; or
 (c) if the payment relates to a supply that has been made through an agent—when the payment is made:
 (i) you have been given an invoice or some other document that relates to the payment 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.
 (6) Subsection (2) does not apply in relation to a *non‑cash benefit that requires an amount to be paid to the Commissioner, if:
 (a) when the non‑cash benefit is provided, you have been given:
 (i) an *invoice or some other document that relates to the non‑cash benefit that *quotes the individual's *ABN; or
 (ii) if the non‑cash benefit relates to a *supply that has been made through an *agent—an invoice or some other document that relates to the non‑cash benefit that quotes the agent's ABN; or
 (b) 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 individual's ABN; and
 (ii) the individual does not have an ABN, or the invoice or other document does not in fact quote the individual's ABN; and
 (iii) you have no reasonable grounds to believe that the individual does not have 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