INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision A - Object and outline  

SECTION 220AB   OUTLINE  

220AB(1)   [Division outline]  

The following table sets out an outline of this Division:

Topic	Provision(s)
Reportable payments
-	definition	sections 220AC and 220ADA
Deductions by payer from reportable payments
-	obligation to deduct	section 220AF
-	receipts	section 220AH
-	exemption for pensioners	section 220AP
-	refunds	section 220AR
-	civil penalties for breach of deduction rules	sections 220AS to 220AW
-	civil protection for payers	section 220AX
-	recovery by Commissioner	section 220AY
-	tax credits	sections 220AZ to 220AZC
Reports by payer to Commissioner
-	annual reports	section 220AJ
-	retention requirements	section 220AK
Quotation of tax file number by payee
-	method	section 220AL
-	tax file number declarations	sections 220AM to 220AO
-	payer to send declaration forms to Commissioner	section 220AQ
Pensioners
-	exemption	section 220AP
-	payer to send declaration forms to Commissioner	section 220AQ

220AB(2)   [Payment of deducted amounts]  

Amounts deducted under this Division must be paid to the Commissioner in accordance with Division 1AAA .