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 16 - Payer ' s obligations and rights  

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Subdivision 16-C - To provide information  

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Subdiv 16-C applies to the financial year starting on 1 July 2000 and to later financial years.

To recipients of withholding payments

SECTION 16-166  

16-166   PAYMENT SUMMARY FOR A DEPARTING AUSTRALIA SUPERANNUATION PAYMENT  

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Within 14 days after an entity (the payer ) makes a *departing Australia superannuation payment, the payer must:

(a) give a *payment summary that covers the payment to the recipient of the payment; and

(b) give a copy of the summary to the Commissioner.

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S 16-166 amended by No 15 of 2007, s 3 and Sch 1 item 374, by substituting " *departing Australia superannuation payment " for " departing Australia superannuation payment (within the meaning of Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936) " , applicable to the 2007-2008 income year and later years.

S 16-166 inserted by No 15 of 2002.

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