Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 11/63)
Character Range: 367075–369550

under the regulations.
 (2) Regulations made for the purposes of this section may deal differently with different payments.

Payment for a supply

12‑190  Recipient does not quote ABN
 (1) An entity (the payer) must withhold an amount from a payment it makes to another entity if:
 (a) the payment is for a *supply that the other entity has made, or proposes to make, to the payer in the course or furtherance of an *enterprise *carried on in Australia by the other entity; and
 (b) none of the exceptions in this section applies.

ABN correctly quoted
 (2) The payer need not withhold an amount under this section if, when the payment is made:
 (a) the other entity has given the payer an *invoice that relates to the *supply and *quotes the other entity's *ABN; or
 (b) the payer has some other document relating to the supply on which the other entity's ABN is *quoted.
 (2A) 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 *quotes the agent's *ABN; or
 (b) the payer has some other document relating to the supply on which the agent's ABN is *quoted.

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