Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-A - To withhold  

When to withhold

SECTION 16-7  

16-7   TREAT ENTITY OBLIGED TO PAY UNDER SUBDIVISION 12A-C AS HAVING WITHHELD AMOUNT UNDER DIVISION 12  

For the purposes of this Division:

(a) if an entity must pay an amount to the Commissioner under Subdivision 12A-C , treat the entity as being obliged to withhold the amount under Division 12 ; and

(b) if an entity has paid an amount to the Commissioner under Subdivision 12A-C , treat the entity as having withheld the amount under Division 12 .