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-B - Distributions by AMITs relating to Subdivision 12-H fund payments  

Guide to Subdivision 12A-B

SECTION 12A-100   WHAT THIS SUBDIVISION IS ABOUT  

Withholding liabilities under Subdivision 12-H do not apply in relation to deemed payments arising under Subdivision 12A-C analogous to fund payments under Subdivision 12-H (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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
12A-105 Deemed payments - no obligation to withhold under Subdivision 12-H
12A-110 Meaning of fund payment - AMITs




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