Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p20
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 20/63)
Character Range: 388981–391777

(b) the amount (if any) of the entity's *tax‑related liabilities that are currently due and payable;
 (c) the extent to which the entity and its *associates (if any) have complied with their obligations under *taxation laws during:
 (i) the income year in which the exemption is proposed to be granted; and
 (ii) the previous 2 income years.
 (4) The Commissioner must give a copy of the exemption to the entity to which it relates.
 (5) A failure to comply with subsection (4) does not affect the validity of the exemption.

Subdivision 12‑FC—Labour mobility programs

Table of sections
12‑319A Payment to employee

12‑319A  Payment to employee
  An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual:
 (a) as an employee of an Approved Employer (whether the entity or another entity) under a program covered by section 840‑906 of the Income Tax Assessment Act 1997 (about labour mobility programs); and
 (b) at a time when the employee is a foreign resident and:
 (i) the employee holds a Temporary Work (International Relations) Visa (subclass 403); or
 (ii) the employee holds a Temporary Activity Visa (subclass 408) having previously held a Temporary Work (International Relations) Visa (subclass 403); or
 (iii) the employee holds a visa of a kind prescribed by regulations made under the Income Tax Assessment Act 1997 for the purposes of subparagraph 840‑905(b)(iii) of that Act.

Subdivision 12‑G—Payments in respect of mining on Aboriginal land, and natural resources

Table of sections

Mining on Aboriginal land
12‑320 Mining payment

Natural resources
12‑325 Natural resource payment
12‑330 Payer must ask Commissioner how much to withhold
12‑335 Commissioner may exempt from section 12‑330, subject to conditions

Mining on Aboriginal land

12‑320  Mining payment
 (1) An entity must withhold an amount from a *mining payment that:
 (a) it makes to another entity; or
 (b) it applies for the benefit of another entity.
 (2) Subsection (1) does not require the entity to withhold more than the *mining withholding tax payable in respect of the *mining payment.
Note: Section 128V of the Income Tax Assessment Act 1936 deals with mining withholding tax liability.

Natural resources

12‑325  Natural resource payment
 (1) An entity must withhold an amount from a payment it makes to a foreign resident, or to 2 or more entities at least one of which is a foreign resident, if the payment is worked out wholly or partly by reference to the value or quantity of *natural resources produced or recovered in Australia.
 (2) The amount to be withheld is:
 (a) the amount notified by the Commissioner under section 12‑330; or
 (b) the amount worked out under a certificate in force under section 12‑335 that covers the payment;
as