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-H - Distributions of withholding MIT income  

Operative provisions

SECTION 12-410   ENTITY TO WHOM PAYMENT IS MADE  

12-410(1)  
An entity (the recipient ) is covered by this section for a payment made to it by another entity (the payer ) if:


(a) according to any record that is in the payer ' s possession, or is kept or maintained on the payer ' s behalf, the recipient has an address outside Australia; or


(b) the payer is authorised to make the payment to a place outside Australia.

12-410(2)  
However, a recipient is not covered by this section for a payment if, at the time the payment was made, a *business the recipient carries on is carried on at or through an *Australian permanent establishment and the payment is attributable to that establishment.




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