Taxation Administration Act 1953 (Cth) s16-5: s 16-5 When to withhold an amount

If Division 12 requires an entity to withhold an amount from a payment, the entity must withhold it at the time of making the payment (s 16-5). Specific provisions fix the time of withholding for presently entitled unit trust income (s 12-145) and closely held trust distributions (s 12-180).