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 12 - Payments from which amounts must be withheld  

Subdivision 12-E - Payments where TFN or ABN not quoted  

Payment in respect of investment

SECTION 12-152   LIMITED APPLICATION OF SECTION 12-140 TO PAYMENT COVERED BY SECTION 12A-205  

12-152(1)  
If a payment is treated under section 12A-205 as having been made, section 12-140 does not apply to the payment to the extent that it covers a *pre-AMMA actual payment from which section 12-140 has required an amount to be withheld.

12-152(2)  
If a payment is a *post-AMMA actual payment, section 12-140 does not apply to the payment to the extent that it covers either or both of the following:


(a) a *pre-AMMA actual payment from which section 12-140 has required an amount to be withheld;


(b) a payment that is treated under section 12A-205 as having been made from which section 12-140 has required an amount to be withheld.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.