16-70
CurrentEntity to pay amounts to Commissioner
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 16Payer’s obligations and rights
Subdivision 16-BTo pay withheld amounts to the Commissioner
16-70 Entity to pay amounts to Commissioner
(1)
An entity that withholds an amount under Division 12 must pay the amount to the Commissioner in accordance with this Subdivision.
(2)
An entity that must pay an amount to the Commissioner under Division 13 or Subdivision 14‑A must do so in accordance with section 16‑85.
(3)
An entity that must pay an amount to the Commissioner under Subdivision 14‑B, 14‑C, 14‑D or 14‑E must do so in accordance with sections 16‑80 and 16‑85.
Note:
For provisions about the collection and recovery of amounts payable to the Commissioner under this Part, see Part 4‑15.
This Act’s bill:Second reading speech
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