Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 23165–26396

may recover TFN withholding tax (ESS) from individual
14‑170 Application of rules in Division 18
14‑175 Overpayment of TFN withholding tax (ESS)
14‑180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Subdivision 14‑D—Capital proceeds involving foreign residents and taxable Australian property
14‑200 Certain acquisitions of taxable Australian property from foreign residents
14‑205 Effect of look‑through earnout rights
14‑210 Whether an entity is a relevant foreign resident
14‑215 Excluded transactions
14‑220 Commissioner clearance certificates
14‑225 Entity declarations
14‑230 Administrative penalties for false or misleading declarations
14‑235 Varying amounts to be paid to the Commissioner
Subdivision 14‑E—GST payable on taxable supplies of certain real property
14‑250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner
14‑255 Notification by suppliers of residential premises etc.
Division 15—Working out the amount to withhold
Guide to Division 15
15‑1 What this Division is about
Subdivision 15‑A—Working out how much to withhold
15‑10 How much to withhold
15‑15 Variation of amounts required to be withheld
Subdivision 15‑B—Withholding schedules and regulations
15‑25 Commissioner's power to make withholding schedules
15‑30 Matters to be considered when making withholding schedules
15‑35 Regulations about withholding
Subdivision 15‑C—Declarations
15‑50 Declarations
Division 16—Payer's obligations and rights
Guide to Division 16
16‑1 What this Division is about
Subdivision 16‑A—To withhold
When to withhold
16‑5 When to withhold an amount
16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12
16‑20 Payer discharged from liability to recipient for amount withheld
Penalties for not withholding
16‑25 Failure to withhold: offence
16‑30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency
16‑35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty
16‑40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment
16‑43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.
Subdivision 16‑B—To pay withheld amounts to the Commissioner
When and how to pay amounts to the Commissioner
16‑70 Entity to pay amounts to Commissioner
16‑75 When amounts must be paid to Commissioner
16‑80 Penalty for failure to pay within time
16‑85 How amounts are to be paid
Who is a large, medium or small withholder
16‑95 Meaning of large withholder
16‑100 Meaning of medium withholder
16‑105 Meaning of small withholder
16‑110 Commissioner may vary withholder's status downwards
16‑115 Commissioner may vary withholder's status upwards
Subdivision 16‑BA—To be registered
Registration of withholders
16‑140 Withholders must be registered
16‑141 Registration and cancellation
Branch registration
16‑142 Branches may be registered
16‑143 Separate amounts for entities and branches
16‑144 Cancellation of branch