Division 18
CurrentRecipient’s entitlements and obligations
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 18 Recipient’s entitlements and obligations
Table of Subdivisions
18‑A Crediting withheld amounts
18‑B Refund of certain withheld amounts
18‑C Recipient’s obligations
18‑D Directors etc. of non‑complying companies
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.