Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p50
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 50/63)
Character Range: 463558–466223

(the recipient) from which an amount would have been required to be withheld under Subdivision 12‑F if:
 (i) the entity were a company; and
 (ii) the payment had been made to a foreign resident; and
 (iii) the condition in either or both of paragraphs 12‑210(a) or (b), of paragraphs 12‑245(a) or (b) or of paragraphs 12‑280(a) or (b) (as the case requires) were satisfied; and
 (b) an amount is not required to be withheld from the payment because:
 (i) the recipient is not a foreign resident; or
 (ii) the recipient is a foreign resident carrying on business in Australia at or through a permanent establishment (within the meaning of subsection 128B(3F) of the Income Tax Assessment Act 1936) of the recipient in Australia, and the payment is attributable to the permanent establishment; and
 (c) the payment is any of the following:
 (i) a payment that arises because of the operation of section 12A‑205 (deemed payments);
 (ii) a *pre‑AMMA actual payment in respect of a payment that so arises.
 (2) The entity must:
 (a) give to the recipient a written notice containing the details specified in subsection (3); or
 (b) make those details available on a website in a way that the details are readily accessible to the recipient for not less than 5 continuous years.
 (3) The notice must be given, or the details must be made available on a website, before or at the time when the payment is made and:
 (a) must specify the part of the payment from which an amount would have been so required to have been withheld; and
 (b) must specify the income year of the *AMIT to which that part relates.
Note: Failure to give the notice or make the details available as required by this section incurs an administrative penalty: see section 12A‑20.

Other entities
 (4) An entity that is not an *AMIT or a *custodian must comply with subsection (5) if:
 (a) the entity receives a payment; and
 (b) another entity (the subsequent recipient) is or becomes entitled:
 (i) to receive from the entity; or
 (ii) to have the entity credit to the subsequent recipient, or otherwise deal with on the subsequent recipient's behalf or as the subsequent recipient directs;
  an amount attributable to the payment; and
 (c) the entity would have been required to withhold an amount from the payment under subsection 12‑215(1), 12‑250(1) or 12‑285(1) if the subsequent recipient had been a foreign resident; and
 (d) an amount is not required to be withheld from the payment because:
 (i) the subsequent recipient is not a foreign resident; or
 (ii) the subsequent recipient is a foreign resident carrying on business in Australia at or through a permanent establishment (within the