Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 29158–31052

by the payer to the recipient
18‑70 Refund of withheld amounts by the Commissioner to the recipient
18‑80 Refund by Commissioner of amount withheld from payment in respect of investment
18‑85 Refund by Commissioner of amount withheld from payment in respect of supply of real property
Subdivision 18‑C—Recipient's obligations
18‑100 Obligation to keep payment summary
Subdivision 18‑D—Directors etc. of non‑complying companies
Object of Subdivision
18‑120 Object of Subdivision
PAYG withholding non‑compliance tax
18‑125 Directors of non‑complying companies
18‑130 Directors of non‑complying companies—tax reduced in certain circumstances
18‑135 Associates of directors of non‑complying companies
18‑140 Notices
18‑145 When PAYG withholding non‑compliance tax must be paid
18‑150 General interest charge payable on unpaid PAYG withholding non‑compliance tax
18‑155 Validity of decisions and evidence
18‑160 Rights of indemnity and contribution
Credits for later compliance
18‑165 Credits for later compliance—scope
18‑170 Credits for later compliance—Commissioner must give notice in certain circumstances
18‑175 Credits for later compliance—Commissioner may give notice
18‑180 Effect of earlier credits
Other provisions
18‑185 When Commissioner may give notice
18‑190 Review of decisions
Division 20—Other matters
Subdivision 20‑B—Offences
20‑35 Offences
20‑40 Joining of charges
20‑45 Offences that would otherwise be committed by a partnership or unincorporated company
Subdivision 20‑D—Review of decisions
20‑80 Reviewable decisions
Division 21—Entitlements relating to insolvent ADIs and general insurers
Guide to Division 21
21‑1 What this Division is about
Subdivision 21‑A—Treatment of some payments by APRA
21‑5 APRA treated like ADI or general insurance company

An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes

Part I—Preliminary