Document ID: chunk:federal_register_of_legislation:C2014C00751:clause:1_2:p2
Version: federal_register_of_legislation:C2014C00751
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 2/2)
Character Range: 43135–45408

file numbers to provider
 (1) The individual is taken to have authorised a *subsidiary (the employer) of the provider to inform the provider of the individual's *tax file number if:
 (a) the individual has made a *TFN declaration in relation to the employer; and
 (b) some or all of the *ESS interests mentioned in paragraph 14‑155(1)(a) were provided to the individual in relation to the individual's employment by the employer.
 (2) If the employer does so, the individual is taken, for the purposes of this Subdivision and Division 392 (Employee share scheme reporting), to have quoted his or her *tax file number to the provider.

14‑165  Provider may recover TFN withholding tax (ESS) from individual
 (1) The provider may recover from the individual as a debt any of the *TFN withholding tax (ESS) the provider pays.
 (2) The provider is entitled to set off an amount that the provider can recover from the individual under this section against a debt due by the provider to the individual.

14‑170  Application of rules in Division 18
  These provisions:
 (a) subsection 18‑15(1) (about credits for amounts withheld from withholding payments); and
 (b) sections 18‑65 and 18‑70 (about refunds of amounts withheld in error);
apply as if any of the *TFN withholding tax (ESS) that has been paid were an amount withheld under section 12‑35 from a *withholding payment made to the individual and covered by that section.

14‑175  Overpayment of TFN withholding tax (ESS)
  If *TFN withholding tax (ESS) has been overpaid:
 (a) the Commissioner must refund the amount overpaid; and
 (b) the individual is not entitled to a credit under section 18‑15 in respect of the amount overpaid.

14‑180  Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
  The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A of that Act:
 (a) section 83A‑130 (about takeovers and restructures);
 (b) section 83A‑305 (about associates);
 (c) section 83A‑320 (about trusts);
 (d) section 83A‑325 (about relationships similar to employment);
 (e) section 83A‑335 (about stapled securities);
 (f) section 83A‑340 (about indeterminate rights).