s 417-10
In forceIdentity verification requirements
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Chapter 5Administration
Part 5-30Payment, ABN and identification verification system
Division 417Verification of suppliers’ identities by purchasers
417-10 Identity verification requirements
Before the purchaser makes a *Division 417 payment, the purchaser must obtain verification of the supplier’s identity.
Note:
If the purchaser has reasonable grounds to believe that the supplier has not correctly quoted his or her ABN, the purchaser is required to withhold an amount under section 12‑190.
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