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 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

Subdivision 14-C - Shares and rights under employee share schemes  

SECTION 14-180   14-180   APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997  


The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A of that Act:


(a) section 83A-130 (about takeovers and restructures);


(b) section 83A-305 (about associates);


(c) section 83A-320 (about trusts);


(d) section 83A-325 (about relationships similar to employment);


(e) section 83A-335 (about stapled securities);


(f) section 83A-340 (about indeterminate rights).


 

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