Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_27:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 27 (pt 1/3)
Character Range: 333980–336897

27                               A payment under the *first home super saver scheme                                                                                                         12‑460

 (2) These can also be treated as withholding payments:
 (aa) a payment that arises because of the operation of section 12A‑205 (see Division 12A);
 (a) alienated personal services payments (see Division 13);
 (b) non‑cash benefits, and capital proceeds involving foreign residents and certain kinds of taxable Australian property (see Division 14).
Note: The obligation to pay an amount to the Commissioner is imposed on the entity receiving the alienated personal services payment or providing the non‑cash benefit or capital proceeds.

Division 11—Preliminary matters

Table of sections
11‑1 Object of this Part
11‑5 Constructive payment

11‑1  Object of this Part
  The object of this Part is to ensure the efficient collection of:
 (a) income tax; and
 (b) *Medicare levy; and
 (ca) amounts of liabilities to the Commonwealth under Chapter 4 of the Higher Education Support Act 2003; and
 (caa) amounts of liabilities to the Commonwealth under Part 3A of the VET Student Loans Act 2016; and
 (cb) amounts of liabilities to the Commonwealth under Chapter 2AA of the Social Security Act 1991; and
 (cc) amounts of liabilities to the Commonwealth under Part 2 of the Student Assistance Act 1973; and
 (cd) amounts of liabilities to the Commonwealth under Chapter 3 of the Australian Apprenticeship Support Loans Act 2014; and
 (da) amounts of liabilities to the Commonwealth under Part 2B.3 of the Social Security Act 1991; and
 (db) amounts of liabilities to the Commonwealth under Division 6 of Part 4A of the Student Assistance Act 1973; and
 (d) *withholding tax; and
 (e) *mining withholding tax; and
 (f) *TFN withholding tax; and
 (h) *petroleum resource rent tax.

11‑5  Constructive payment
 (1) In working out whether an entity has paid an amount to another entity, and when the payment is made, the amount is taken to have been paid to the other entity when the first entity applies or deals with the amount in any way on the other's behalf or as the other directs.
 (2) An amount is taken to be payable by an entity to another entity if the first entity is required to apply or deal with it in any way on the other's behalf or as the other directs.

Division 12—Payments from which amounts must be withheld

Table of Subdivisions
12‑A General rules
12‑B Payments for work and services
12‑C Payments for retirement or because of termination of employment
12‑D Benefit and compensation payments
12‑E Payments where TFN or ABN not quoted
12‑F Dividend, interest and royalty payments
12‑FA Departing Australia superannuation payments
12‑FAA Excess untaxed roll‑over amount
12‑FB Payments to foreign residents etc.
12‑FC Labour mobility programs
12‑G Payments in respect of mining on Aboriginal land, and natural