Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

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Div 12 (except s 12-190 ) applies to a payment made on or after 1 July 2000.

Subdivision 12-F - Dividend, interest and royalty payments  

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Interest

SECTION 12-255  

12-255   INTEREST PAYMENT DERIVED BY LENDER IN CARRYING ON BUSINESS THROUGH OVERSEAS PERMANENT ESTABLISHMENT  

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An entity must withhold an amount from interest (within the meaning of Division 11A of Part III of the Income Tax Assessment Act 1936 ) it pays if it has been notified under section 12-260 of this Act that this section applies to the interest.

Note:

For limits on the amount to be withheld, see section 12-300 .

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S 12-255 substituted by No 101 of 2006 , s 3 and Sch 2 item 950 to amend references to inoperative provisions, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

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