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Taxation Administration Act 1953
12A‑100 What this Subdivision is about12A‑100 What this Subdivision is about
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#### 12A‑100 What this Subdivision is about
Withholding liabilities under Subdivision 12‑H do not apply in relation to deemed payments arising under Subdivision 12A‑C analogous to fund payments under Subdivision 12‑H (although analogous liabilities may arise under Subdivision 12A‑C).
AMIT trustees, custodians and other entities may be required to give notices etc. to recipients of such deemed payments.
Table of sections
Operative provisions
12A‑105 Deemed payments—no obligation to withhold under Subdivision 12‑H
12A‑110 Meaning of fund payment—AMITs