Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 13 - Alienated personal services payments  

SECTION 13-1  

13-1   OBJECT OF THIS DIVISION  

The object of this Division is to ensure the efficient collection of income tax (and other liabilities) on any *personal services income included in an individual ' s assessable income under Division 86 of the Income Tax Assessment Act 1997 by:

(a) putting *personal services entities receiving *alienated personal services payments in a position similar to their position if amounts were withheld from the payments under Division 12 ; but

(b) doing so in a way that enables them to comply with their obligations without having to withhold amounts separately from each payment.

Note:

Under Division 86 of the Income Tax Assessment Act 1997 (about alienation of personal services income), an individual ' s personal services income that is gained or produced by another entity is in some cases included in the individual ' s assessable income. Payments of this income by the entity might not be caught by Division 12 .