Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
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Payer
'
s obligations and rights
SECTION 16-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThis Division sets out the obligations and rights of an entity required to withhold an amount under Division 12 , or to pay an amount to the Commissioner under Division 12A , 13 or 14 .
Note:
The entity may also have obligations under other legislation. See, for example, the obligation to keep records under section 262A of the Income Tax Assessment Act 1936 .
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