12A-25
CurrentMeaning of AMIT DIR payment
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 12ADistributions by AMITs (including deemed payments)
Subdivision 12A-ADistributions by AMITs relating to dividend, interest and royalties
12A-25 Meaning of AMIT DIR payment
An AMIT DIR payment means any of the following:
(a)
an *AMIT dividend payment;
(b)
an *AMIT interest payment;
(c)
an *AMIT royalty payment.
This Act’s bill:Second reading speech
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