Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 13/63)
Character Range: 371602–374328

if, when the payment is made:
 (a) the other entity is an individual and has given the payer a written statement to the effect that:
 (i) the *supply is made in the course or furtherance of an activity, or series of activities, done as a private recreational pursuit or hobby; or
 (ii) the supply is, for the other entity, wholly of a private or domestic nature; and
 (b) the payer has no reasonable grounds to believe that the statement is false or misleading in a material particular.
 (7) In working out, for the purposes of this section, whether an enterprise is *carried on in Australia, ignore any part of Australia that is not in the indirect tax zone (within the meaning of the *GST Act).
Note: The effect of this subsection is to treat an enterprise as carried on in Australia only where it would be treated as carried on in the indirect tax zone under the A New Tax System (Australian Business Number) Act 1999.

Subdivision 12‑F—Dividend, interest and royalty payments

Table of sections

Dividends
12‑210 Dividend payment to overseas person
12‑215 Dividend payment received for foreign resident
12‑220 Application to part of a dividend
12‑225 Application to distribution by a liquidator or other person

Interest
12‑245 Interest payment to overseas person
12‑250 Interest payment received for foreign resident
12‑255 Interest payment derived by lender in carrying on business through overseas permanent establishment
12‑260 Lender to notify borrower if interest derived through overseas permanent establishment

Royalties
12‑280 Royalty payment to overseas person
12‑285 Royalty payment received for foreign resident

General
12‑300 Limits on amount withheld under this Subdivision

Dividends

12‑210  Dividend payment to overseas person
  A company that is an Australian resident must withhold an amount from a *dividend it pays if:
 (a) according to the register of the company's members, the entity, or any of the entities, holding the *shares on which the dividend is paid has an address outside Australia; or
 (b) that entity, or any of those entities, has authorised or directed the company to pay the dividend to an entity or entities at a place outside Australia.
For limits on the amount to be withheld, see section 12‑300.

12‑215  Dividend payment received for foreign resident
 (1) An entity that receives a payment of a *dividend of a company that is an Australian resident must withhold an amount from the dividend if:
 (a) the entity is a person in Australia or an *Australian government agency; and
 (b) a foreign resident is or becomes entitled:
 (i) to receive the dividend or part of it from the entity, or to receive the amount of the dividend or of part of it from the entity; or
 (ii) to have