Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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 .
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 .
(Repealed by No 10 of 2016)
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
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 .
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(Repealed by No 10 of 2016)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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