CTHIn ForceAct
Taxation Administration Act 1953
12‑155 When investor may quote ABN as al12‑155 When investor may quote ABN as alternative
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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).