Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 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.
| 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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