Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p7
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 17114–20557

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
Subdivision 12‑FA—Departing Australia superannuation payments
12‑305 Departing Australia superannuation payment
12‑310 Limits on amount withheld under this Subdivision
Subdivision 12‑FAA—Excess untaxed roll‑over amount
12‑312 Untaxed roll‑over superannuation benefits
12‑313 Limits on amount withheld under this Subdivision
Subdivision 12‑FB—Payments to foreign residents etc.
12‑315 Payment to foreign resident etc.
12‑317 Payment received for foreign resident etc.
12‑319 Exemptions from withholding obligations under this Subdivision
Subdivision 12‑FC—Labour mobility programs
12‑319A Payment to employee
Subdivision 12‑G—Payments in respect of mining on Aboriginal land, and natural resources
Mining on Aboriginal land
12‑320 Mining payment
Natural resources
12‑325 Natural resource payment
12‑330 Payer must ask Commissioner how much to withhold
12‑335 Commissioner may exempt from section 12‑330, subject to conditions
Subdivision 12‑H—Distributions of withholding MIT income
Guide to Subdivision 12‑H
12‑375 What this Subdivision is about
Operative provisions
12‑383 Meaning of withholding MIT
12‑385 Withholding by withholding MITs
12‑390 Withholding by custodians and other entities
12‑395 Requirement to give notice or make information available
12‑405 Meaning of fund payment—general case
12‑410 Entity to whom payment is made
12‑415 Failure to give notice or make information available: administrative penalty
12‑420 Agency rules
12‑425 Meaning of clean building managed investment trust
12‑430 Meaning of clean building
12‑435 Meaning of non‑concessional MIT income
12‑436 Meaning of asset entity, operating entity, cross staple arrangement and stapled entity
12‑437 Meaning of MIT cross staple arrangement income
12‑438 MIT cross staple arrangement income—de minimis exception
12‑439 MIT cross staple arrangement income—approved economic infrastructure facility exception
12‑440 Transitional—MIT cross staple arrangement income
12‑441 Integrity rule—concessional cross staple rent cap
12‑442 Meaning of excepted MIT CSA income
12‑443 Concessional cross staple rent cap—existing lease with specified rent or rent method
12‑444 Concessional cross staple rent cap—general
12‑445 Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income
12‑446 Meaning of MIT trading trust income
12‑447 Transitional—MIT trading trust income
12‑448 Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land
12‑449 Transitional—MIT agricultural income
12‑450 Meaning of MIT residential housing income
12‑451 Transitional—MIT residential housing income
12‑452 Meaning of residential dwelling asset
12‑453 MIT agricultural income and MIT residential housing income—capital gains in relation to membership interests
Subdivision 12‑J—FHSS released amounts
12‑460 FHSS released amounts
Division 12A—Distributions by AMITs (including deemed payments)
Guide to Division 12A
12A‑1 What this Division is about
Subdivision 12A‑A—Distributions by AMITs relating to dividend, interest and royalties
Guide to Subdivision 12A‑A