Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 14
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Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14-C
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Shares and rights under employee share schemes
SECTION 14-170
14-170
APPLICATION OF RULES IN DIVISION 18
These provisions:
(a) subsection 18-15(1) (about credits for amounts withheld from withholding payments); and
(b) sections 18-65 and 18-70 (about refunds of amounts withheld in error);
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThese provisions:
(a) subsection 18-15(1) (about credits for amounts withheld from withholding payments); and
(b) sections 18-65 and 18-70 (about refunds of amounts withheld in error);
apply as if any of the *TFN withholding tax (ESS) that has been paid were an amount withheld under section 12-35 from a *withholding payment made to the individual and covered by that section.
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