Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
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Payer
'
s obligations and rights
Subdivision 16-B
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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 .
16-70(4)
(Repealed by No 10 of 2016)
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxAn 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 .
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 .
(Repealed by No 10 of 2016)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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