12A‑200 What this Subdivision is about12A‑200 What this Subdivision is about

#### 12A‑200 What this Subdivision is about When a withholding MIT that is an AMIT gives a member an AMMA statement, the trustee is deemed to have made a payment to the member. The payment is generally the sum of the determined member components reflected in the statement that are of a character relating to assessable income, reduced by any previous actual payments related to those components. The deemed payment can flow through one or more custodians, giving rise to subsequent deemed payments. Table of sections Operative provisions 12A‑205 Issue of AMMA statement etc. deemed to be payment 12A‑210 Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment 12A‑215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc. 12A‑220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.