18‑10 Application of sections 18‑15, 18‑18‑10 Application of sections 18‑15, 18‑20 and 18‑25

#### 18‑10 Application of sections 18‑15, 18‑20 and 18‑25 (1) The rules set out in sections 18‑15, 18‑20 and 18‑25 do not apply to an \*amount withheld from a \*withholding payment that is covered by: (a) Subdivision 12‑F (Dividend, interest and royalty payments); or (b) Subdivision 12‑FA (Departing Australia superannuation payments); or (c) Subdivision 12‑FC (Labour Mobility Programs); or (d) section 12‑320 (Mining payments); or (e) Subdivision 12‑H (Distributions of withholding MIT income); or (f) Division 13 (Alienated personal services payments); or (g) Subdivision 14‑E (GST payable on taxable supplies of certain real property). (2) If an entity withholds an amount from a \*withholding payment as required by section 12‑317, apply sections 18‑15, 18‑20 and 18‑25 in relation to the payment as if the payment had been made to the likely foreign recipient mentioned in section 12‑317 (instead of to the intermediary mentioned in that section). (3) If an entity withholds an amount from a \*withholding payment as required by section 12‑325 (natural resource payments), apply sections 18‑15, 18‑20 and 18‑25 to the payment as if the entity had withheld only so much of that amount as was withheld in respect of tax. > Note: Section 18‑55 provides a credit for amounts withheld in respect of petroleum resource rent tax.