CTHIn ForceAct
Taxation Administration Act 1953
16‑156 Annual payment summary for sectio16‑156 Annual payment summary for sections 12‑175 and 12‑180
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#### 16‑156 Annual payment summary for sections 12‑175 and 12‑180
(1) A trustee must give a \*payment summary to a beneficiary of the trust, if the trustee made any \*withholding payments covered by section 12‑175 or 12‑180 to the beneficiary during the income year.
(2) The \*payment summary:
(a) must cover each of the \*withholding payments mentioned in subsection (1); and
(b) may be in electronic form; and
(c) must be given:
(i) not later than 14 days after the day by which the trustee was required to give the Commissioner a report under subsection 16‑152(1) for the income year; or
(ii) within a longer period allowed by the Commissioner.