CISR73010 - Deductions: checking of deductions: introduction
| CISR73600 | Action guide contents | |鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€搢鈥斺€斺€斺€斺€斺€斺€斺€搢
This section covers the receipt and checking of subcontractors鈥� Payment and Deduction Statements (PDS).
It explains
- what to do when you receive a PDS from the subcontractor
- which PDS鈥檚 need to be checked
- how to go about checking the PDS鈥檚 on the CIS system
- how to interpret information on the CIS system for checking purposes
There are separate sections in this chapter on the following subjects
(CISR72010) Credit and repayment of deductions generally, and special cases
(CISR75010) Giving credit or making repayments in SA cases
(CISR76010) Giving credit or making repayments in CTSA cases