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.