16‑152 Annual reports—Withholding paymen16‑152 Annual reports—Withholding payments covered by section 12‑175

#### 16‑152 Annual reports—Withholding payments covered by section 12‑175 Reports about withholding payments (1) A trustee must give a report to the Commissioner in the \*approved form if the trustee made any \*withholding payments covered by section 12‑175 or 12‑180 (about payments from the income of certain closely held trusts) during an income year. (2) The trustee must give the report under subsection (1) to the Commissioner: (a) not later than 3 months after the end of the income year; or (b) within such further period (if any) as the Commissioner allows. Reports about trust distributions (3) A trustee must give a report to the Commissioner in the \*approved form if the trustee would be taken to have made any \*withholding payments covered by section 12‑175 or 12‑180 during an income year if the relevant beneficiary had not \*quoted the beneficiary’s \*tax file number as mentioned in paragraph 12‑175(2)(a) or 12‑180(2)(a). > Note: The effect of subsection (3) is that the trustee must report amounts distributed to beneficiaries even if the trustee was not required to withhold from those distributions. (4) The trustee must give the report under subsection (3) to the Commissioner: (a) by the end of the day on which the trustee lodges the trust’s \*income tax return for the income year; or (b) within such further period (if any) as the Commissioner allows. Miscellaneous (5) Subsections 16‑153(5), (6) and (7) apply to this section in the same way as they apply to section 16‑153.