#### 12‑420 Agency rules (1) This section applies to: (a) a payment (the first payment) made to an entity (the first entity) in the capacity as \*agent for another entity; and (b) another payment made by the first entity to the extent that it is reasonably attributable to the first payment. (2) This Subdivision has effect as if the first entity were not an \*agent in relation to the payments. > Note: As a result of subsection (2), an agent may be required to withhold amounts under this Subdivision.

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Section 12‑420 Agency rules - Taxation Administration Act 1953 - 12‑420 Agency rules — Zoe