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.
When to withhold
This Act’s bill:Second reading speech
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