INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128C   PAYMENT OF WITHHOLDING TAX  

128C(1A)   Application.  

The Commissioner must not exercise his or her power under subsection (1) on or after 1 July 2000.

128C(1B)   [When subsec (2) and (5) do not apply - withholding tax]  

Subsections (2) and (5) do not apply in relation to withholding tax that becomes due and payable on or after 1 July 2000.

Note:

For provisions about collection and recovery of withholding tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

128C(2)   [Debt to Queen]  

Withholding tax, when it becomes due and payable, is a debt due to the Queen on behalf of the Commonwealth and payable to the Commissioner.

128C(5)   [Unpaid tax]  

Any unpaid withholding tax may be sued for and recovered in a court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.