INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe following table sets out an outline of this Division:
| Topic | Provision(s) | |
| Reportable payments | ||
| - | definition | sections 220AC and 220ADA |
| Deductions by payer from reportable payments | ||
| - | obligation to deduct | section 220AF |
| - | receipts | section 220AH |
| - | exemption for pensioners | section 220AP |
| - | refunds | section 220AR |
| - | civil penalties for breach of deduction rules | sections 220AS to 220AW |
| - | civil protection for payers | section 220AX |
| - | recovery by Commissioner | section 220AY |
| - | tax credits | sections 220AZ to 220AZC |
| Reports by payer to Commissioner | ||
| - | annual reports | section 220AJ |
| - | retention requirements | section 220AK |
| Quotation of tax file number by payee | ||
| - | method | section 220AL |
| - | tax file number declarations | sections 220AM to 220AO |
| - | payer to send declaration forms to Commissioner | section 220AQ |
| Pensioners | ||
| - | exemption | section 220AP |
| - | payer to send declaration forms to Commissioner | section 220AQ |
Amounts deducted under this Division must be paid to the Commissioner in accordance with Division 1AAA .
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