Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_1:p1
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/21)
Character Range: 6986–11851

1                                A payment of salary etc. to an employee                                                                                 12‑35
    1                            A payment of remuneration to the director of a company                                                                  12‑40
    2                            A payment of salary etc. to an office holder (e.g. a member of the Defence Force)                                       12‑45
    3                            A return to work payment to an individual                                                                               12‑50
    4                            A payment that is covered by a voluntary agreement                                                                      12‑55
    5                            A payment under a labour hire arrangement or a payment specified by regulations                                         12‑60
    6                            A payment of pension or annuity                                                                                         12‑80
    7                            An eligible termination payment                                                                                         12‑85
    8                            A payment for unused leave on an individual's retirement or termination of employment                                   12‑90
    9                            A social security or similar payment (e.g. old age pension)                                                             12‑110
    10                           A Commonwealth education or training payment                                                                            12‑115
    11                           A compensation, sickness or accident payment                                                                            12‑120
    12                           A payment arising from an investment where the recipient does not quote its tax file number, or in some cases, its ABN  12‑140
    13                           Investor becoming presently entitled to income of a unit trust                                                          12‑145
    14                           A payment for a supply where the recipient of the payment does not quote its ABN                                        12‑190
    15                           A dividend payment to an overseas person                                                                                12‑210
    16                           A dividend payment received for a foreign resident                                                                      12‑215
    17                           An interest payment to an overseas person                                                                               12‑245
    18                           An interest payment received for a foreign resident                                                                     12‑250
    19                           An interest payment derived by a lender in carrying on business through overseas permanent establishment                12‑255
    20                           A royalty payment to an overseas person                                                                                 12‑280
    21                           A royalty payment received for a foreign resident                                                                       12‑285
    22                           A mining payment                                                                                                        12‑320
    23                           A natural resource payment                                                                                              12‑325

Division 11—Preliminary matters

Table of sections

11‑1 Object of this Part
11‑5 Constructive payment

11‑1  Object of this Part

  The object of this Part is to ensure the efficient collection of:
 (a) income tax; and
 (b) Medicare levy; and
 (c) amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988; and
 (d) *withholding tax; and
 (e) *mining withholding tax.

11‑5  Constructive payment

 (1) In working out whether an entity has paid an amount to another entity, and when the payment is made, the amount is taken to have been paid to the other entity when the first entity applies or deals with the amount in any way on the other's behalf or as the other directs.

 (2) An amount is taken to be payable by an entity to another entity if the first entity is required to apply or deal with it in any way on the other's behalf or as the other directs.

Division 12—Payments from which amounts must be withheld

Table of Subdivisions

12‑A General rules
12‑B Payments for work