Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 11/15)
Character Range: 545101–547977

the entity, or a *voluntary agreement covers the payment; and
 (b) if the individual has given another entity a declaration on any matter—that declaration is not in effect.

Declarations changing information given in TFN declaration
 (3) If:
 (a) an individual has given a *TFN declaration to an entity; and
 (b) the individual made a statement about a matter in the TFN declaration; and
 (c) the individual's circumstances change in relation to the matter;
the individual may give the entity a declaration about the matter in the *approved form.

Regulations
 (4) The regulations may prescribe:
 (b) when a declaration under subsection (1) or (3) starts or ceases to be in effect; and
 (c) when a declaration under subsection (1) or (3) is taken to have been given.
 (5) If:
 (a) an individual gives an entity a declaration under subsection (1) or (3) about a matter; and
 (b) the individual's circumstances change in relation to the matter;
the regulations may also prescribe when the individual must give the entity a new declaration about the matter.

Division 16—Payer's obligations and rights

Table of Subdivisions
 Guide to Division 16
16‑A To withhold
16‑B To pay withheld amounts to the Commissioner
16‑BA To be registered
16‑C To provide information
16‑D Additional rights and obligations of entity that makes a payment

Guide to Division 16

16‑1  What this Division is about

      This Division sets out the obligations and rights of an entity required to withhold an amount under Division 12, or to pay an amount to the Commissioner under Division 12A, 13 or 14.
                  Note: The entity may also have obligations under other legislation. See, for example, the obligation to keep records under section 262A of the Income Tax Assessment Act 1936.

Subdivision 16‑A—To withhold

Table of sections

When to withhold
16‑5 When to withhold an amount
16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12
16‑20 Payer discharged from liability to recipient for amount withheld

Penalties for not withholding
16‑25 Failure to withhold: offence
16‑30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency
16‑35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty
16‑40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment
16‑43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.

When to withhold

16‑5  When to withhold an amount
  If Division 12 requires an entity to withhold an amount from a payment, the entity must do so when making the payment.
Note 1: An entity is required to withhold an amount