Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 16-7 16-7 TREAT ENTITY OBLIGED TO PAY UNDER SUBDIVISION 12A-C AS HAVING WITHHELD AMOUNT UNDER DIVISION 12
For the purposes of this Division:
(a) if an entity must pay an amount to the Commissioner under Subdivision 12A-C , treat the entity as being obliged to withhold the amount under Division 12 ; and
(b) if an entity has paid an amount to the Commissioner under Subdivision 12A-C , treat the entity as having withheld the amount under Division 12 .
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