CTHIn ForceAct
Taxation Administration Act 1953
12‑152 Limited application of section 1212‑152 Limited application of section 12‑140 to payment covered by section 12A‑205
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#### 12‑152 Limited application of section 12‑140 to payment covered by section 12A‑205
(1) If a payment is treated under section 12A‑205 as having been made, section 12‑140 does not apply to the payment to the extent that it covers a \*pre‑AMMA actual payment from which section 12‑140 has required an amount to be withheld.
(2) If a payment is a \*post‑AMMA actual payment, section 12‑140 does not apply to the payment to the extent that it covers either or both of the following:
(a) a \*pre‑AMMA actual payment from which section 12‑140 has required an amount to be withheld;
(b) a payment that is treated under section 12A‑205 as having been made from which section 12‑140 has required an amount to be withheld.