Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
An AMIT DIR payment means any of the following:
(a) an *AMIT dividend payment;
(b) an *AMIT interest payment;
(c) an *AMIT royalty payment.
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 12A
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Distributions by AMITs (including deemed payments)
Subdivision 12A-A
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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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