#### 18‑15 Tax credit for recipient of withholding payments (1) An entity is entitled to a credit equal to the total of the \*amounts withheld from \*withholding payments made to the entity during an income year if an assessment has been made of the income tax payable, or an assessment has been made that no income tax is payable, by the entity for the income year. (2) To the extent that the entitlement to a credit is in respect of an \*amount withheld from a \*withholding payment to which paragraph 16‑155(2)(aa) applies, the entitlement is treated as arising for the income year preceding the income year in which the withholding payment is made.

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Section 18‑15 Tax credit for recipient of withho - Taxation Administration Act 1953 - 18‑15 Tax credit for recipient of withholding payments — Zoe