Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_27:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 27 (pt 2/3)
Character Range: 336610–339451

ABN not quoted
12‑F Dividend, interest and royalty payments
12‑FA Departing Australia superannuation payments
12‑FAA Excess untaxed roll‑over amount
12‑FB Payments to foreign residents etc.
12‑FC Labour mobility programs
12‑G Payments in respect of mining on Aboriginal land, and natural resources
12‑H Distributions of withholding MIT income
12‑J FHSS released amounts

Subdivision 12‑A—General rules

Table of sections
12‑1 General exceptions
12‑5 What to do if more than one provision requires a withholding
12‑7 Division does not apply to alienated personal services payments
12‑10 Division does not apply to non‑cash benefits
12‑20 Application of Division and regulations to non‑share dividends

12‑1  General exceptions

Exempt income of recipient
 (1) An entity need not withhold an amount under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑50, 12‑55, 12‑60, 12‑80, 12‑85, 12‑90, 12‑120 or 12‑190 from a payment if the whole of the payment is *exempt income of the entity receiving the payment.

Non‑assessable non‑exempt income of recipient
 (1A) An entity need not withhold an amount under Subdivision 12‑B, Subdivision 12‑C or section 12‑120 or 12‑190 from a payment if the whole of the payment is not assessable income and is not *exempt income of the entity receiving the payment.

Living‑away‑from‑home allowance benefit
 (2) In working out how much to withhold under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑115, 12‑120, 12‑315 or 12‑317 from a payment, disregard so much of the payment as is a living‑away‑from‑home allowance benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986.

Expense payment benefit
 (3) In working out how much to withhold under section 12‑35, 12‑40, 12‑45, 12‑47, 12‑115, 12‑120, 12‑315 or 12‑317 from a payment, disregard so much of the payment as:
 (a) is an expense payment benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986; and
 (b) is not an exempt benefit under section 22 of that Act (about reimbursement of car expenses on the basis of distance travelled).

Capped defined benefit income stream
 (4) This section does not apply in relation to a payment if the whole of the payment is a *superannuation income stream benefit that is paid from a *capped defined benefit income stream.
Note: For withholding amounts from a superannuation income stream, see section 12‑80.

12‑5  What to do if more than one provision requires a withholding
 (1) If more than one provision in this Division covers a payment, only one amount is to be withheld from the payment.
 (2) The provision to apply is the one that is most specific to the circumstances of the payment. However, this general rule is subject to the specific rules in the table, and the specific rule in subsection (3).

Specific rules for determining priority among withholding provisions
Item