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Taxation Administration Act 1953
16‑140 Withholders must be registered16‑140 Withholders must be registered
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#### 16‑140 Withholders must be registered
(1) An entity that must pay an amount to the Commissioner under:
(a) subsection 16‑70(1) (about amounts withheld under Division 12); or
(aaa) Division 12A (about deemed payments by AMITs); or
(aa) Division 13 (about payments in respect of alienated personal services payments); or
(b) Subdivision 14‑A, 14‑B, 14‑C or 14‑D (about payments in respect of non‑cash benefits or capital proceeds);
must apply to register with the Commissioner.
(2) The entity must apply in the \*approved form by the day on which the entity is first required:
(a) to withhold an amount under Division 12; or
(b) to pay an amount to the Commissioner under Division 12A or 13 or Subdivision 14‑A, 14‑B, 14‑C or 14‑D.
However, the Commissioner may allow a longer period for applying.
(3) An entity that contravenes this section is liable to an administrative penalty of 5 penalty units.
> Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
> Note 2: Division 298 contains machinery provisions for administrative and civil penalties.