Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p19
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 19/63)
Character Range: 386411–389228

otherwise deal with on the likely foreign recipient's behalf or as the likely foreign recipient directs, the payment or part of it, or the amount of the payment or of part of it; and
 (c) the likely foreign recipient is covered by subsection (3); and
 (d) the likely foreign recipient is not covered by an exemption in force under subsection 12‑319(1).
 (2) The intermediary must withhold the amount:
 (a) if the likely foreign recipient is so entitled when the intermediary receives the payment—just after the intermediary receives the payment; or
 (b) if the likely foreign recipient becomes so entitled after the intermediary receives the payment—just after the likely foreign recipient becomes so entitled.
 (3) The likely foreign recipient is covered by this subsection if any of the following conditions is satisfied:
 (a) the likely foreign recipient is a foreign resident;
 (b) the intermediary believes, or has reasonable grounds to believe, that the likely foreign recipient is a foreign resident;
 (c) the intermediary has no reasonable grounds to believe that the likely foreign recipient is an Australian resident, and either:
 (i) the likely foreign recipient has an address outside Australia (according to any record that is in the intermediary's possession, or is kept or maintained on the intermediary's behalf); or
 (ii) the intermediary is authorised to forward the payment to a place outside Australia (whether to the likely foreign recipient or to anyone else);
 (d) the likely foreign recipient has a connection outside Australia of a kind set out in the regulations.

12‑319  Exemptions from withholding obligations under this Subdivision
 (1) The Commissioner may grant an entity an exemption in writing for the purposes of paragraphs 12‑315(1)(d) and 12‑317(1)(d) if the Commissioner is satisfied that:
 (a) the entity has an established history of compliance with its obligations under *taxation laws; and
 (b) the entity is likely to continue to comply with those obligations in the future.
 (2) The exemption is in force during the period:
 (a) beginning when the Commissioner grants the exemption; and
 (b) ending at the time specified in the exemption.
 (3) Without limiting the matters to which the Commissioner may have regard in deciding whether to grant an entity an exemption, the Commissioner may have regard to the following:
 (a) whether the entity is or was liable to pay an instalment under Division 45 at any time in:
 (i) the income year in which the exemption is proposed to be granted; and
 (ii) the previous 2 income years;
 (b) the amount (if any) of the entity's *tax‑related liabilities that are currently due and payable;
 (c) the extent to which the entity and its *associates (if any) have complied with their obligations under *taxation laws during:
 (i) the income