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 12A - Distributions by AMITs (including deemed payments)  

Subdivision 12A-A - Distributions by AMITs relating to dividend, interest and royalties  

Operative provisions

SECTION 12A-25   12A-25   MEANING OF AMIT DIR PAYMENT  
An AMIT DIR payment means any of the following:


(a) an *AMIT dividend payment;


(b) an *AMIT interest payment;


(c) an *AMIT royalty payment.




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