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 14
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Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14-C
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Shares and rights under employee share schemes
SECTION 14-165
PROVIDER MAY RECOVER TFN WITHHOLDING TAX (ESS) FROM INDIVIDUAL
14-165(1)
The provider may recover from the individual as a debt any of the *TFN withholding tax (ESS) the provider pays.
14-165(2)
The provider is entitled to set off an amount that the provider can recover from the individual under this section against a debt due by the provider to the individual.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThe provider may recover from the individual as a debt any of the *TFN withholding tax (ESS) the provider pays.
14-165(2)
The provider is entitled to set off an amount that the provider can recover from the individual under this section against a debt due by the provider to the individual.
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