Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 12A-210 POST-AMMA ACTUAL PAYMENT AND PRE-AMMA ACTUAL PAYMENT IN RESPECT OF DEEMED PAYMENT 12A-210(1)
A payment that does not arise because of the operation of section 12A-205 is a post-AMMA actual payment in respect of a payment (the deemed payment ) that does arise because of the operation of that section if:
(a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and
(b) the actual payment is made at or after the time the deemed payment arises.
12A-210(2)
A payment that does not arise because of the operation of section 12A-205 is a pre-AMMA actual payment in respect of a payment (the deemed payment ) that does arise because of the operation of that section if:
(a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and
(b) the actual payment is made before the time the deemed payment arises.
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