Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 12A-5 WHAT THIS SUBDIVISION IS ABOUT
Withholding liabilities under Subdivision 12-F do not apply in relation to deemed payments arising under Subdivision 12A-C relating to dividends, interest or royalties (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.
| Operative provisions | |
| 12A-10 | Deemed payments - no obligation to withhold under Subdivision 12-F (dividend, interest and royalty payments) |
| 12A-15 | Dividend, interest or royalty payments relating to AMIT - requirement to give notice or make information available |
| 12A-20 | Failure to give notice or make information available under section 12A-15: administrative penalty |
| 12A-25 | Meaning of AMIT DIR payment |
| 12A-30 | Meaning of AMIT dividend payment |
| 12A-35 | Meaning of AMIT interest payment |
| 12A-40 | Meaning of AMIT royalty payment |
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