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 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

Subdivision 14-C - Shares and rights under employee share schemes  

SECTION 14-165   PROVIDER MAY RECOVER TFN WITHHOLDING TAX (ESS) FROM INDIVIDUAL  

14-165(1)    
The provider may recover from the individual as a debt any of the * TFN withholding tax (ESS) the provider pays.

14-165(2)    
The provider is entitled to set off an amount that the provider can recover from the individual under this section against a debt due by the provider to the individual.