Document ID: chunk:federal_register_of_legislation:F2017L00529:body:0:p3
Version: federal_register_of_legislation:F2017L00529
Segment Type: other
Provision Reference: 
Character Range: 5346–8220

non-resident's money' (see Table I)
       c)        an 'agent for a non-resident insurer', or an 'agent for a non-resident reinsurer' (see Table J)

    Where a person is described in Table I or Table J and is required to lodge a return in one of these capacities for the year of income ended 30 June 2017, or approved substituted accounting period, they must lodge the return with me no later than the 1st day of the 6th month of the following year of income.

    Where Table I applies, the person is required to give a separate return for each person for whom they are an agent, in addition to their own return (if one is required).

    Where Table J applies, the person is required to furnish an aggregate return for their position as agent, in addition to their own return (if one is required).

    Table A

    Every person not covered by Tables O or P who during the year of income:
       1. had an amount withheld from payments or an amount paid to the Commissioner of Taxation ('the Commissioner') under the Pay As You Go (PAYG) withholding system, other than:
           a)      payments covered by section 12-140 and section 12-145 of Schedule 1 to the Taxation Administration Act 1953 that relate to an unfranked or partially franked dividend where the total amount of dividends or distributions received and franking credits (if any) was $18,200 or less; or
           b)      payments covered by Subdivision 12-F of Schedule 1 to the Taxation Administration Act 1953 (relating to certain dividend, interest and royalty payments); or
           c)      payments covered by Subdivision 12-FA of Schedule 1 to the Taxation Administration Act 1953 (relating to departing Australia superannuation payments); or
           d)      payments covered by section 12-319A of Schedule 1 to the Taxation Administration Act 1953 that relate to payments to persons participating in the Seasonal Labour Mobility Program; or
           e)      payments covered by section 12-320 of Schedule 1 to the Taxation Administration Act 1953 (relating to mining payments); or
           f)        payments covered by Subdivision 12-H of Schedule 1 to the Taxation Administration Act 1953 (relating to fund payments from withholding managed investment trusts (MIT)); or
           g)      payments covered by Subdivision 12A-C of Schedule 1 to the Taxation Administration Act 1953 (relating to deemed payments by attribution managed investment trusts (AMIT)); or
           h)      payments withheld from a superannuation lump sum to which section 303-10 of the Income Tax Assessment Act 1997 (concerning certain superannuation lump sum payments received by a person with a terminal medical condition) applies; or

       2.      incurred a tax loss or made a net capital loss or is entitled to deduct a tax loss or apply a net capital loss of an earlier year of income, or being