Document ID: chunk:federal_register_of_legislation:C2019A00015:clause:1_21
Version: federal_register_of_legislation:C2019A00015
Segment Type: clause
Provision Reference: sch 1 cl 21
Character Range: 8593–9356

21  After section 12‑150 in Schedule 1
Insert:

12‑152  Limited application of section 12‑140 to payment covered by section 12A‑205
 (1) If a payment is treated under section 12A‑205 as having been made, section 12‑140 does not apply to the payment to the extent that it covers a *pre‑AMMA actual payment from which section 12‑140 has required an amount to be withheld.
 (2) If a payment is a *post‑AMMA actual payment, section 12‑140 does not apply to the payment to the extent that it covers either or both of the following:
 (a) a *pre‑AMMA actual payment from which section 12‑140 has required an amount to be withheld;
 (b) a payment that is treated under section 12A‑205 as having been made from which section 12‑140 has required an amount to be withheld.