Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
Withholding liabilities under Subdivision 12-F do not apply in relation to deemed payments arising under Subdivision 12A-C relating to dividends, interest or royalties (although analogous liabilities may arise under Subdivision 12A-C ).
AMIT trustees, custodians and other entities may be required to give notices etc. to recipients of such deemed payments.
|12A-10||Deemed payments - no obligation to withhold under Subdivision 12-F (dividend, interest and royalty payments)|
|12A-15||Dividend, interest or royalty payments relating to AMIT - requirement to give notice or make information available|
|12A-20||Failure to give notice or make information available under section 12A-15: administrative penalty|
|12A-25||Meaning of AMIT DIR payment|
|12A-30||Meaning of AMIT dividend payment|
|12A-35||Meaning of AMIT interest payment|
|12A-40||Meaning of AMIT royalty payment|