A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1997
94 At the end of section 130-90
Add:
(5) This subsection covers a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.
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Withholding payments covered |
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Item |
Provision |
Subject matter |
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1 |
Section 12-35 |
Payment to employee |
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2 |
Section 12-40 |
Payment to company director |
|
3 |
Section 12-45 |
Payment to office holder |
|
4 |
Section 12-50 |
Return to work payment |
|
5 |
Subdivision 12-D |
Benefit, training and compensation payments |