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 18 - Recipient ' s entitlements and obligations  

Subdivision 18-A - Crediting withheld amounts  

Entitlement to credits: income tax liability

SECTION 18-10   APPLICATION OF SECTIONS 18-15, 18-20 AND 18-25  

18-10(1)  


The rules set out in sections 18-15 , 18-20 and 18-25 do not apply to an *amount withheld from a *withholding payment that is covered by:


(a) Subdivision 12-F (Dividend, interest and royalty payments); or


(b) Subdivision 12-FA (Departing Australia superannuation payments); or


(c) Subdivision 12-FC (Seasonal Labour Mobility Program); or


(d) section 12-320 (Mining payments); or


(e) Subdivision 12-H (Distributions of withholding MIT income); or


(f) Division 13 (Alienated personal services payments); or


(g) Subdivision 14-E (GST payable on taxable supplies of certain real property).

18-10(2)  


If an entity withholds an amount from a *withholding payment as required by section 12-317 , apply sections 18-15 , 18-20 and 18-25 in relation to the payment as if the payment had been made to the likely foreign recipient mentioned in section 12-317 (instead of to the intermediary mentioned in that section).

18-10(3)  


If an entity withholds an amount from a *withholding payment as required by section 12-325 (natural resource payments), apply sections 18-15 , 18-20 and 18-25 to the payment as if the entity had withheld only so much of that amount as was withheld in respect of tax.
Note:

Section 18-55 provides a credit for amounts withheld in respect of petroleum resource rent tax.




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