CTHIn ForceAct
Taxation Administration Act 1953
16‑7 Treat entity obliged to pay under S16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12
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#### 16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12
For the purposes of this Division:
(a) if an entity must pay an amount to the Commissioner under Subdivision 12A‑C, treat the entity as being obliged to withhold the amount under Division 12; and
(b) if an entity has paid an amount to the Commissioner under Subdivision 12A‑C, treat the entity as having withheld the amount under Division 12.