12A‑5 What this Subdivision is about12A‑5 What this Subdivision is about

#### 12A‑5 What this Subdivision is about Withholding liabilities under Subdivision 12‑F do not apply in relation to deemed payments arising under Subdivision 12A‑C relating to dividends, interest or royalties (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‑10 Deemed payments—no obligation to withhold under Subdivision 12‑F (dividend, interest and royalty payments) 12A‑15 Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available 12A‑20 Failure to give notice or make information available under section 12A‑15: administrative penalty 12A‑25 Meaning of AMIT DIR payment 12A‑30 Meaning of AMIT dividend payment 12A‑35 Meaning of AMIT interest payment 12A‑40 Meaning of AMIT royalty payment