25FInformation on interest

1. A payer referred to in section 25E(1)(a) and (b) must deliver the investment income information for the payment of interest as set out in schedule 6, table 1, rows 1 to 11, 16, 21, and 22, as applicable, to the Commissioner—

2. in electronic form and by means of an electronic communication as prescribed by the Commissioner; and
3. by the 20th of the month following the month in which the amount of investment income is paid to or derived by the payee.

4. Despite subsection (1), when an investor is a nominee, the investment income information required from a payer referred to in section 25E(1)(b) is limited to information held in relation to the nominee unless the payer has access to information on the ultimate investor.