An entity that withholds an amount under Division 12, or is required to pay an amount to the Commissioner under Division 13 or 14, must pay that amount to the Commissioner by the time required (generally with the entity's activity statement). Paying the amount, or withholding it as required, discharges the entity from liability to account for it to any other entity (s 16-20).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.