Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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.
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 12
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Payments from which amounts must be withheld
Subdivision 12-E
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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.
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