Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p8
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 20247–23438

interests
Subdivision 12‑J—FHSS released amounts
12‑460 FHSS released amounts
Division 12A—Distributions by AMITs (including deemed payments)
Guide to Division 12A
12A‑1 What this Division is about
Subdivision 12A‑A—Distributions by AMITs relating to dividend, interest and royalties
Guide to Subdivision 12A‑A
12A‑5 What this Subdivision is about
Operative provisions
12A‑10 Deemed payments—no obligation to withhold under Subdivision 12‑F (dividend, interest and royalty payments)
12A‑15 Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available
12A‑20 Failure to give notice or make information available under section 12A‑15: administrative penalty
12A‑25 Meaning of AMIT DIR payment
12A‑30 Meaning of AMIT dividend payment
12A‑35 Meaning of AMIT interest payment
12A‑40 Meaning of AMIT royalty payment
Subdivision 12A‑B—Distributions by AMITs relating to Subdivision 12‑H fund payments
Guide to Subdivision 12A‑B
12A‑100 What this Subdivision is about
Operative provisions
12A‑105 Deemed payments—no obligation to withhold under Subdivision 12‑H
12A‑110 Meaning of fund payment—AMITs
Subdivision 12A‑C—Deemed payments by AMITs etc.
Guide to Subdivision 12A‑C
12A‑200 What this Subdivision is about
Operative provisions
12A‑205 Issue of AMMA statement etc. deemed to be payment
12A‑210 Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment
12A‑215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc.
12A‑220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.
Division 13—Alienated personal services payments
13‑1 Object of this Division
13‑5 Payment to the Commissioner in respect of alienated personal services payments
13‑10 Alienated personal services payments
13‑15 Personal services payment remitters
13‑20 Time for payments to Commissioner for alienated personal services payments made during 2000‑01
Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14‑A—Non‑cash benefits
14‑1 Object of this Subdivision
14‑5 Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding
14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit
14‑15 Payer can recover amount paid to the Commissioner
Subdivision 14‑B—Accruing gains
14‑50 Object of this Subdivision
14‑55 Liability for TFN withholding tax
14‑60 Investment body may recover TFN withholding tax from investor
14‑65 Application of rules in Division 18
14‑75 Overpayment of TFN withholding tax
14‑85 Other laws do not exempt from TFN withholding tax
Subdivision 14‑C—Shares and rights under employee share schemes
14‑155 Liability for TFN withholding tax (ESS)
14‑160 Employer may give individual tax file numbers to provider
14‑165 Provider may recover TFN withholding tax (ESS) from individual
14‑170 Application of rules in Division 18
14‑175 Overpayment of TFN withholding tax (ESS)
14‑180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Subdivision 14‑D—Capital proceeds