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-C - Deemed payments by AMITs etc.  

Operative provisions

SECTION 12A-210   POST-AMMA ACTUAL PAYMENT AND PRE-AMMA ACTUAL PAYMENT IN RESPECT OF DEEMED PAYMENT  

12A-210(1)  
A payment that does not arise because of the operation of section 12A-205 is a post-AMMA actual payment in respect of a payment (the deemed payment ) that does arise because of the operation of that section if:


(a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and


(b) the actual payment is made at or after the time the deemed payment arises.

12A-210(2)  
A payment that does not arise because of the operation of section 12A-205 is a pre-AMMA actual payment in respect of a payment (the deemed payment ) that does arise because of the operation of that section if:


(a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and


(b) the actual payment is made before the time the deemed payment arises.


 

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