CTHIn ForceAct
Taxation Administration Act 1953
Division 14Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Start here
Get a plain-English read of Division 14
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
#### Division 14
#### —
Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Table of sections
14‑1 Object of this Subdivision
14‑5 Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding
14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit
14‑15 Payer can recover amount paid to the Commissioner
14‑50 Object of this Subdivision
14‑55 Liability for TFN withholding tax
14‑60 Investment body may recover TFN withholding tax from investor
14‑65 Application of rules in Division 18
14‑75 Overpayment of TFN withholding tax
14‑85 Other laws do not exempt from TFN withholding tax