Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
For the purposes of this Division:
(a) if an entity must pay an amount to the Commissioner under Subdivision 12A-C , treat the entity as being obliged to withhold the amount under Division 12 ; and
(b) if an entity has paid an amount to the Commissioner under Subdivision 12A-C , treat the entity as having withheld the amount under Division 12 .
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
-
PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
-
Payer
'
s obligations and rights
Subdivision 16-A
-
To withhold
When to withhold
SECTION 16-7
16-7
TREAT ENTITY OBLIGED TO PAY UNDER SUBDIVISION 12A-C AS HAVING WITHHELD AMOUNT UNDER DIVISION 12
For the purposes of this Division:
(a) if an entity must pay an amount to the Commissioner under Subdivision 12A-C , treat the entity as being obliged to withhold the amount under Division 12 ; and
(b) if an entity has paid an amount to the Commissioner under Subdivision 12A-C , treat the entity as having withheld the amount under Division 12 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.