14-170
CurrentApplication of rules in Division 18
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 14Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14-CShares and rights under employee share schemes
14-170 Application of rules in Division 18
These provisions:
(a)
subsection 18‑15(1) (about credits for amounts withheld from withholding payments); and
(b)
sections 18‑65 and 18‑70 (about refunds of amounts withheld in error);
apply as if any of the *TFN withholding tax (ESS) that has been paid were an amount withheld under section 12‑35 from a *withholding payment made to the individual and covered by that section.
This Act’s bill:Second reading speech
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