#### 12‑155 When investor may quote ABN as alternative Section 12‑140 or 12‑145 does not require an amount to be withheld if: (a) the other entity made the investment in the course or furtherance of an \*enterprise \*carried on by it; and (b) the other entity has an \*ABN, and has \*quoted it to the investment body, by the time referred to in paragraph 12‑140(1)(b) or (c).

Previous section12‑152 Limited application of section 1212‑152 Limited application of section 12‑140 to payment covered by section 12A‑205 Next section12‑160 Investment body unaware that exem12‑160 Investment body unaware that exemption from quoting TFN has stopped applying

Section 12‑155 When investor may quote ABN as al - Taxation Administration Act 1953 - 12‑155 When investor may quote ABN as alternative — Zoe