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-B - To pay withheld amounts to the Commissioner  

When and how to pay amounts to the Commissioner

SECTION 16-70   ENTITY TO PAY AMOUNTS TO COMMISSIONER  

16-70(1)  
An entity that withholds an amount under Division 12 must pay the amount to the Commissioner in accordance with this Subdivision.

16-70(2)  


An entity that must pay an amount to the Commissioner under Division 13 or Subdivision 14-A must do so in accordance with section 16-85 .

16-70(3)  


An entity that must pay an amount to the Commissioner under Subdivision 14-B , 14-C , 14-D or 14-E must do so in accordance with sections 16-80 and 16-85 .
Note:

For provisions about the collection and recovery of amounts payable to the Commissioner under this Part, see Part 4-15 .

16-70(4)  
(Repealed by No 10 of 2016)

Note:

For provisions about collection and recovery of amounts payable to the Commissioner under this Part, see Part 4-15 .




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