Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/9)
Character Range: 500555–503312

Act 1997.

Personal services business determinations taking effect
 (4) However, a *personal services entity is not a personal services payment remitter for a *PAYG payment period if, during that period or an earlier PAYG payment period in the same income year, a *personal services business determination relating to the entity takes effect.

13‑20  Time for payments to Commissioner for alienated personal services payments made during 2000‑01
 (1) Subject to subsection (2), if:
 (a) a *personal services entity must, under section 13‑5, pay an amount for *alienated personal services payments it received during a particular *PAYG payment period; and
 (b) the period ends in a *quarter in the *financial year starting on 1 July 2000;
the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.
 (2) If:
 (a) the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *quarter; and
 (b) the quarter ends on 31st March or 30th June of 2001;
the payment must be paid to the Commissioner by the end of the 28th day after the end of that quarter.

Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner

Table of sections
14‑1 Object of this Subdivision
14‑5 Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding
14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit
14‑15 Payer can recover amount paid to the Commissioner
14‑50 Object of this Subdivision
14‑55 Liability for TFN withholding tax
14‑60 Investment body may recover TFN withholding tax from investor
14‑65 Application of rules in Division 18
14‑75 Overpayment of TFN withholding tax
14‑85 Other laws do not exempt from TFN withholding tax

Subdivision 14‑A—Non‑cash benefits

14‑1  Object of this Subdivision
  The object of this Subdivision is:
 (a) to put entities that provide *non‑cash benefits, and entities that receive them, in a position similar to their position under Division 12 if payments of money had been made instead of the non‑cash benefits being provided; and
 (b) in that way, to prevent entities from avoiding their obligations under Division 12 by providing non‑cash benefits.

14‑5  Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding
 (1) An entity (the payer) must pay an amount to the Commissioner before providing a *non‑cash benefit to another entity (the recipient) if Division 12 would require the payer to withhold an amount (the notionally withheld amount) if, instead of providing the benefit to the recipient, the payer made a payment to the recipient in money equal to the *market