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 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

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Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read:

Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner

Div 14 heading substituted by No 101 of 2006 , s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: " Non-cash benefits for which amounts must be paid to the Commissioner " .

Div 14 applies to a non-cash benefit provided on or after 1 July 2000.

Subdivision 14-C - Shares and rights under employee share schemes  

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Subdiv 14-C inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

SECTION 14-165   PROVIDER MAY RECOVER TFN WITHHOLDING TAX (ESS) FROM INDIVIDUAL  

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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.

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S 14-165 inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

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