16‑20 Payer discharged from liability to16‑20 Payer discharged from liability to recipient for amount withheld

#### 16‑20 Payer discharged from liability to recipient for amount withheld (1) An entity that: (a) withholds an amount as required by Division 12; or (b) pays to the Commissioner an amount as required by Division 12A, 13 or 14; is discharged from all liability to pay or account for that amount to any entity except the Commissioner. > Note: The entity may be required to refund the amount in some circumstances. See Subdivision 18‑B. (2) An entity is discharged from all liability to pay so much of the total amount payable to \*acquire a \*CGT asset as is equal to any amount the entity pays to the Commissioner under Subdivision 14‑D in relation to the acquisition.