Subdivision 16‑A—To withhold

#### Subdivision 16‑A—To withhold Table of sections When to withhold 16‑5 When to withhold an amount 16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12 16‑20 Payer discharged from liability to recipient for amount withheld Penalties for not withholding 16‑25 Failure to withhold: offence 16‑30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency 16‑35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty 16‑40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment 16‑43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.