Section 12A‑105 Deemed payments—no obligation to - Taxation Administration Act 1953 - 12A‑105 Deemed payments—no obligation to withhold under Subdivision 12‑H

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#### 12A‑105 Deemed payments—no obligation to withhold under Subdivision 12‑H (1) The trustee mentioned in subsection 12‑385(1) need not withhold an amount under that subsection from the payment mentioned in that subsection if the payment arises because of the operation of section 12A‑205 (deemed payments). > Note: The trustee may have to pay the Commissioner an amount in respect of the deemed payment (see Subdivision 12A‑C). (2) The \*custodian mentioned in subsection 12‑390(1) need not withhold an amount under that subsection from the later payment mentioned in that subsection if: (a) the later payment arises because of the operation of section 12A‑205 (deemed payments); or (b) the later payment is a \*post‑AMMA actual payment in respect of a payment of a kind mentioned in paragraph (a). > Note: Either or both of the trustee of the AMIT concerned and the custodian may have to pay the Commissioner an amount in respect of the deemed payment (see Subdivision 12A‑C). (3) The entity mentioned in subsection 12‑390(4) need not withhold an amount under that subsection from the payment mentioned in that subsection if: (a) the payment arises because of the operation of section 12A‑205 (deemed payments); or (b) the payment is a \*post‑AMMA actual payment in respect of a payment of a kind mentioned in paragraph (a). > Note: The entity may have to pay the Commissioner an amount in respect of the deemed payment (see Subdivision 12A‑C). (4) Disregard this section for the purposes of section 12‑395.