s 975 Statements about deduction of income tax
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .