Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThis Subdivision does not require an entity:
(a) to withhold an amount from an *excess untaxed roll-over amount if no *withholding tax is payable on the amount; or
(b) to withhold from an excess untaxed roll-over amount more than the withholding tax payable on the amount (reduced by each amount already withheld from the excess untaxed roll-over amount under this Subdivision).
Note:
Section 306-15 of the Income Tax Assessment Act 1997 deals with liability to this form of withholding tax.
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