#### 14‑170 Application of rules in Division 18 These provisions: (a) subsection 18‑15(1) (about credits for amounts withheld from withholding payments); and (b) sections 18‑65 and 18‑70 (about refunds of amounts withheld in error); apply as if any of the \*TFN withholding tax (ESS) that has been paid were an amount withheld under section 12‑35 from a \*withholding payment made to the individual and covered by that section.

Previous section14‑165 Provider may recover TFN withhold14‑165 Provider may recover TFN withholding tax (ESS) from individual Next section14‑175 Overpayment of TFN withholding ta14‑175 Overpayment of TFN withholding tax (ESS)

Section 14‑170 Application of rules in Division - Taxation Administration Act 1953 - 14‑170 Application of rules in Division 18 — Zoe