Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 14279–17417

Division 6—Guide to Parts 2‑5 and 2‑10
6‑1 What Parts 2‑5 and 2‑10 are about
6‑5 The Pay as you go (PAYG) system
6‑10 How the amounts collected are dealt with
Part 2‑5—Pay as you go (PAYG) withholding
Division 10—Guide to Part 2‑5
10‑1 What this Part is about
10‑5 Summary of withholding payments
Division 11—Preliminary matters
11‑1 Object of this Part
11‑5 Constructive payment
Division 12—Payments from which amounts must be withheld
Subdivision 12‑A—General rules
12‑1 General exceptions
12‑5 What to do if more than one provision requires a withholding
12‑7 Division does not apply to alienated personal services payments
12‑10 Division does not apply to non‑cash benefits
12‑20 Application of Division and regulations to non‑share dividends
Subdivision 12‑B—Payments for work and services
12‑35 Payment to employee
12‑40 Payment to company director
12‑45 Payment to office holder
12‑47 Payment to religious practitioners
12‑50 Return to work payment
12‑55 Voluntary agreement to withhold
12‑60 Payment under labour hire arrangement, or specified by regulations
Subdivision 12‑C—Payments for retirement or because of termination of employment
12‑80 Superannuation income streams and annuities
12‑85 Superannuation lump sums and payments for termination of employment
12‑90 Unused leave payments
Subdivision 12‑D—Benefit and compensation payments
12‑110 Social Security or other benefit payment
12‑115 Commonwealth education or training payment
12‑120 Compensation, sickness or accident payment
Subdivision 12‑E—Payments where TFN or ABN not quoted
Payment in respect of investment
12‑140 Recipient does not quote tax file number
12‑145 Investor becoming presently entitled to income of a unit trust
12‑150 Limited application of section 12‑140 to payment under financial arrangement
12‑152 Limited application of section 12‑140 to payment covered by section 12A‑205
12‑155 When investor may quote ABN as alternative
12‑160 Investment body unaware that exemption from quoting TFN has stopped applying
12‑165 Exception for fully franked dividend
12‑170 Exception for payments below thresholds set by regulations
Payment of income of closely held trust where TFN not quoted
12‑175 Trustee distributes income of closely held trust
12‑180 Beneficiary becomes presently entitled to income of closely held trust
12‑185 Exception for payments below thresholds set by regulations
Payment for a supply
12‑190 Recipient does not quote ABN
Subdivision 12‑F—Dividend, interest and royalty payments
Dividends
12‑210 Dividend payment to overseas person
12‑215 Dividend payment received for foreign resident
12‑220 Application to part of a dividend
12‑225 Application to distribution by a liquidator or other person
Interest
12‑245 Interest payment to overseas person
12‑250 Interest payment received for foreign resident
12‑255 Interest payment derived by lender in carrying on business through overseas permanent establishment
12‑260 Lender to notify borrower if interest derived through overseas permanent establishment
Royalties
12‑280 Royalty payment to overseas person
12‑285 Royalty payment received for foreign resident
General
12‑300 Limits