Document ID: chunk:federal_register_of_legislation:F2025C00013:front:0:p2
Version: federal_register_of_legislation:F2025C00013
Segment Type: other
Provision Reference: 
Character Range: 2851–6093

17 Change or withdrawal of preferred address for service
18 Substitute preferred address for service
18A Service in accordance with international agreement
19 Failure to notify change of address
Division 5—Miscellaneous
20 Payments out of Consolidated Revenue Fund—prescribed provisions
21 Payment of tax‑related liabilities
22 When receipts are to be given
23 Payment of postage on mail to Commissioner
24 Presumption as to signatures
Part 3—Income tax (Chapter 2 in Schedule 1 to the Act)
Division 1—Preliminary
25 Interpretation
26 Rounding amounts for PAYG withholding
Division 2—Pay as you go (PAYG) withholding—Payments from which amounts must be withheld
Subdivision A—Payments for work or services
27 Payment under labour hire arrangement, or specified by regulations
Subdivision B—Payments where TFN not quoted
28 Thresholds for withholding on investment payments
29 Distributions of income of closely held trusts—prescribed trusts
30 Threshold for withholding on net income of closely held trusts
Subdivision C—Payments to foreign residents
31 Kinds of payments—gaming junkets
32 Kinds of payments—entertainment or sports activities
33 Kinds of payments—construction and related activities
Subdivision D—Distributions of withholding MIT income
34 Information exchange countries
Division 3—Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision A—Withholding amounts for Subdivision 12‑E
35 Part VA investment payments
36 Closely held trust—distribution of income of closely held trust
37 Closely held trust—beneficiary is presently entitled to income
38 Payment for supply where ABNs not quoted
Subdivision B—Withholding amounts for Subdivision 12‑F
39 Application to a part of a dividend
40 Dividend payments
41 Interest payments
42 Royalty payments
43 Meaning of double tax country
44 Meaning of tax sharing country
45 Meaning of other party
Subdivision C—Withholding amounts for Subdivisions 12‑FA and 12‑FAA
46 Departing Australia superannuation payments
47 Excess untaxed roll‑over amounts
Subdivision D—Withholding amounts for Subdivision 12‑FB
48 Limits on amounts withheld under this Subdivision
49 Gaming junkets
50 Entertainment or sports activities
51 Construction and related activities
Subdivision E—Withholding amounts for Subdivisions 12‑FC and 12‑G
52 Seasonal Labour Mobility Program
53 Mining payments
Subdivision EA—Withholding amounts for Subdivision 12‑J
53A FHSS released amounts
Subdivision F—Declarations
54 When declarations cease to have effect
55 Certain Defence Force members taken to have given Medicare levy variation declaration
56 When new declaration to be given
Part 4—Other taxes (Chapter 3 in Schedule 1 to the Act)
Division 1—Preliminary
57 Interpretation
Division 2—Indirect taxes
58 Refund scheme—specified kinds of entity
59 Refund scheme—specified kinds of acquisition
60 Refund scheme—conditions and limitations
61 Refund scheme—period and manner
Division 3—Financial hardship
61A Financial hardship determination
Part 5—Generic rules (Chapter 4 in Schedule 1 to the Act)
Division 1—Preliminary
62 Interpretation
Division 2—Estimates of liability
63 Requirements for statutory declaration or affidavit—prescribed individual for body corporate (Australian government