Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 9/43)
Character Range: 579823–582549

(even if it is a nil amount) to the Commissioner under Subdivision 14‑E (about payments in respect of taxable supplies of certain real property) must notify the Commissioner of the amount:
 (a) on or before the day provided in a determination under subsection (3); or
 (b) if there is no such determination—on or before the day on which the amount is due to be paid (regardless of whether it is paid).
The notification must be in the *approved form and lodged with the Commissioner.
 (3) The Commissioner may, by legislative instrument, determine when the Commissioner must be notified for the purposes of paragraph (2)(a).
 (4) If:
 (a) an entity must pay an amount (even if it is a nil amount) to the Commissioner under subsection 16‑70(1) (about amounts withheld under Division 12); and
 (b) subsection 12‑450(5) (about income from a build to rent development) applies to the amount;
the entity must notify the Commissioner of the amount:
 (c) on or before the day provided in a determination under subsection (5) of this section; or
 (d) if there is no such determination—on or before the day on which the amount is due to be paid (regardless of whether it is paid).
The notification must be in the *approved form and lodged with the Commissioner.
 (5) The Commissioner may, by legislative instrument, determine when the Commissioner must be notified for the purposes of paragraph (4)(c).

16‑152  Annual reports—Withholding payments covered by section 12‑175

Reports about withholding payments
 (1) A trustee must give a report to the Commissioner in the *approved form if the trustee made any *withholding payments covered by section 12‑175 or 12‑180 (about payments from the income of certain closely held trusts) during an income year.
 (2) The trustee must give the report under subsection (1) to the Commissioner:
 (a) not later than 3 months after the end of the income year; or
 (b) within such further period (if any) as the Commissioner allows.

Reports about trust distributions
 (3) A trustee must give a report to the Commissioner in the *approved form if the trustee would be taken to have made any *withholding payments covered by section 12‑175 or 12‑180 during an income year if the relevant beneficiary had not *quoted the beneficiary's *tax file number as mentioned in paragraph 12‑175(2)(a) or 12‑180(2)(a).
Note: The effect of subsection (3) is that the trustee must report amounts distributed to beneficiaries even if the trustee was not required to withhold from those distributions.
 (4) The trustee must give the report under subsection (3) to the Commissioner:
 (a) by the end of the day on which the trustee lodges the trust's *income tax return for the income year; or
 (b) within such further