Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 26075–29407

Commissioner may vary withholder's status upwards
Subdivision 16‑BA—To be registered
Registration of withholders
16‑140 Withholders must be registered
16‑141 Registration and cancellation
Branch registration
16‑142 Branches may be registered
16‑143 Separate amounts for entities and branches
16‑144 Cancellation of branch registration
16‑145 Effect on branches of cancelling the entity's registration
Registration of employers of working holiday makers
16‑146 Employers of working holiday makers must be registered
16‑147 Registering employers of working holiday makers
16‑148 Cancelling the registration of employers of working holiday makers
Subdivision 16‑C—To provide information
To the Commissioner
16‑150 Commissioner must be notified of amounts
16‑152 Annual reports—Withholding payments covered by section 12‑175
16‑153 Annual reports—other payments
To recipients of withholding payments
16‑155 Annual payment summary
16‑156 Annual payment summary for sections 12‑175 and 12‑180
16‑157 Payment summary for Subdivision 12‑H
16‑160 Part‑year payment summary
16‑165 Payment summaries for superannuation lump sums and payments for termination of employment
16‑166 Payment summary for a departing Australia superannuation payment
16‑167 Payment summary for payment to recipient who does not quote ABN
16‑170 Form and content of payment summary
16‑175 Penalty for not providing payment summary
16‑180 Commissioner may exempt entity from giving payment summary
16‑182 Definition of reportable employer superannuation contribution
Subdivision 16‑D—Additional rights and obligations of entity that makes a payment
16‑195 Payer's right to recover amounts of penalty: certain withholding taxes
Division 18—Recipient's entitlements and obligations
Subdivision 18‑A—Crediting withheld amounts
Guide to Subdivision 18‑A
18‑1 What this Subdivision is about
General exception
18‑5 No credit for refunded amount
Entitlement to credits: income tax liability
18‑10 Application of sections 18‑15, 18‑20 and 18‑25
18‑15 Tax credit for recipient of withholding payments
18‑20 Tax credit where recipient is a partnership
18‑25 Tax credit where recipient is a trust
18‑27 Tax credit for alienated personal services payments
Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program
18‑30 Credit: dividend, interest or royalty
18‑32 Credit: amount attributable to fund payment
18‑33 Credit: labour mobility programs
18‑35 Credit: penalty under section 12‑415, 16‑30, 16‑35 or 16‑40 or related general interest charge
18‑40 Credit: liability under Part 4‑25
Entitlement to credit: departing Australia superannuation payment
18‑42 Credit—departing Australia superannuation payment
Entitlement to credit: mining payment
18‑45 Credit—mining payment
Entitlement to credit: Petroleum resource rent tax
18‑55 Credit—Natural resource payments
Entitlement to credit: taxable supply of real property
18‑60 Credit—payment relating to taxable supply of real property
Subdivision 18‑B—Refund of certain withheld amounts
18‑65 Refund of withheld amounts by the payer to the recipient
18‑70 Refund of withheld amounts by the Commissioner to the recipient
18‑80 Refund by Commissioner of amount withheld from payment in respect of investment
18‑85 Refund by Commissioner of amount withheld from payment in