Document ID: chunk:federal_register_of_legislation:C2019C00124:clause:3_13
Version: federal_register_of_legislation:C2019C00124
Segment Type: clause
Provision Reference: sch 3 cl 13
Character Range: 123096–123592

13  After section 16‑5 in Schedule 1
Insert:

16‑7  Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12
  For the purposes of this Division:
 (a) if an entity must pay an amount to the Commissioner under Subdivision 12A‑C, treat the entity as being obliged to withhold the amount under Division 12; and
 (b) if an entity has paid an amount to the Commissioner under Subdivision 12A‑C, treat the entity as having withheld the amount under Division 12.