CTHIn ForceAct
Taxation Administration Act 1953
14‑170 Application of rules in Division 14‑170 Application of rules in Division 18
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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.