Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p59
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 59/63)
Character Range: 485506–488077

subsection (5) as having made a payment to another entity if the other entity has (or would have) an entitlement as mentioned in paragraph (4)(b).

12A‑210  Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment
 (1) A payment that does not arise because of the operation of section 12A‑205 is a post‑AMMA actual payment in respect of a payment (the deemed payment) that does arise because of the operation of that section if:
 (a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and
 (b) the actual payment is made at or after the time the deemed payment arises.
 (2) A payment that does not arise because of the operation of section 12A‑205 is a pre‑AMMA actual payment in respect of a payment (the deemed payment) that does arise because of the operation of that section if:
 (a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and
 (b) the actual payment is made before the time the deemed payment arises.

12A‑215  AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc.
 (1) A trustee of a trust that is an *AMIT for an income year must pay an amount to the Commissioner if:
 (b) the trustee makes a payment (the deemed payment) that arises because of the operation of section 12A‑205; and
 (c) the payment is made to an entity (the recipient) that is:
 (i) if the payment is a *fund payment and the trust is a *withholding MIT in relation to the income year—an entity covered by section 12‑410; or
 (ii) if the payment is an *AMIT DIR payment made in relation to the income year—an entity that is not an Australian resident.
Note 1: An entity may be covered by section 12‑410 if the entity has an address outside Australia or payment is authorised to be made to a place outside Australia.
Note 2: If the payment is made to a recipient not covered by subparagraph (c)(i) or (ii), the trustee is required to give a notice to the recipient or publish information on a website setting out certain details about the payment: see sections 12‑395 and 12A‑15.
 (2) The amount that the trustee must pay is equal to the amount that the trustee would, if the assumptions in subsection (3) were made, have had to withhold under:
 (a) if the deemed payment is a *fund payment—section 12‑385; or
 (b) if the deemed payment is an *AMIT DIR payment—section 12‑210, 12‑245 or 12‑280.
 (3) The assumptions are that:
 (a) the deemed payment had not arisen because