Taxation Administration Act 1953
12A‑210 Post‑AMMA actual payment and pre12A‑210 Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment
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12A‑210 Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment
(1) A payment that does not arise because of the operation of section 12A‑205 is a post‑AMMA actual payment in respect of a payment (the deemed payment) that does arise because of the operation of that section if: (a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and (b) the actual payment is made at or after the time the deemed payment arises. (2) A payment that does not arise because of the operation of section 12A‑205 is a pre‑AMMA actual payment in respect of a payment (the deemed payment) that does arise because of the operation of that section if: (a) the payment and the deemed payment are both attributable to the same *member component for the *AMIT mentioned in that section; and (b) the actual payment is made before the time the deemed payment arises.