16‑5 When to withhold an amount16‑5 When to withhold an amount

#### 16‑5 When to withhold an amount If Division 12 requires an entity to withhold an amount from a payment, the entity must do so when making the payment. > Note 1: An entity is required to withhold an amount under section 12‑145 when an investor becomes presently entitled to income of a unit trust. > Note 1A: A trustee of a closely held trust is required to withhold an amount under section 12‑180 when a beneficiary is presently entitled to unpaid income of the trust. > Note 2: If section 12‑215, 12‑250 or 12‑285, or subsection 12‑390(4), requires an entity to withhold an amount from a payment received by the entity, the entity must do so at the time required by that provision.