Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
Withholding liabilities under Subdivision 12-H do not apply in relation to deemed payments arising under Subdivision 12A-C analogous to fund payments under Subdivision 12-H (although analogous liabilities may arise under Subdivision 12A-C ).
AMIT trustees, custodians and other entities may be required to give notices etc. to recipients of such deemed payments.
|12A-105||Deemed payments - no obligation to withhold under Subdivision 12-H|
|12A-110||Meaning of fund payment - AMITs|