Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxWhen a withholding MIT that is an AMIT gives a member an AMMA statement, the trustee is deemed to have made a payment to the member.
The deemed payment can flow through one or more custodians, giving rise to subsequent deemed payments.
Withholding liabilities under Subdivisions 12-F and 12-H do not apply in relation to deemed payments (although analogous liabilities may arise under Subdivision 12A-C ).
AMIT trustees, custodians and other entities may be required to give notices etc. to recipients of such deemed payments.
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