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Taxation Administration Act 1953
12‑10 Division does not apply to non‑cas12‑10 Division does not apply to non‑cash benefits
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#### 12‑10 Division does not apply to non‑cash benefits
This Division does not apply to a payment in so far as it consists of providing a \*non‑cash benefit.
> Note: If a non‑cash benefit is provided in circumstances where a payment would give rise to a withholding obligation, the provider must pay an amount to the Commissioner: see Division 14.