Section 975 — Income Tax Act 2007: Statements about deduction of income tax

Statements about deduction of income tax 975 1 Subsection (2) applies if —

a a person makes a payment from which a sum representing income tax must be deducted under any provision of Chapters 2 to 7 or under section 919 or 928 , and b the person is not under a duty to provide a statement under section 975A .

2 If the recipient requests it in writing, the person must provide the recipient with a statement showing—

a the gross amount of the payment, b the amount of the sum deducted, and c the actual amount paid. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 A statement under this section must be in writing.

6 The duty to comply with a request under subsection (2) ... is enforceable by the recipient .... 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .