Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 12
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Payments from which amounts must be withheld
Subdivision 12-A
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General rules
SECTION 12-1
GENERAL EXCEPTIONS
Exempt income of recipient
12-1(1)
An entity need not withhold an amount under section 12-35 , 12-40 , 12-45 , 12-47 , 12-50 , 12-55 , 12-60 , 12-80 , 12-85 , 12-90 , 12-120 or 12-190 from a payment if the whole of the payment is *exempt income of the entity receiving the payment.
Non-assessable non-exempt income of recipient
12-1(1A)
An entity need not withhold an amount under Subdivision 12-B , Subdivision 12-C or section 12-120 or 12-190 from a payment if the whole of the payment is not assessable income and is not *exempt income of the entity receiving the payment.
Living-away-from-home allowance benefit
12-1(2)
In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as is a living-away-from-home allowance benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 .
Expense payment benefit
12-1(3)
In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as:
(a) is an expense payment benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) is not an exempt benefit under section 22 of that Act (about reimbursement of car expenses on the basis of distance travelled).
Capped defined benefit income stream
12-1(4)
This section does not apply in relation to a payment if the whole of the payment is a *superannuation income stream benefit that is paid from a *capped defined benefit income stream.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxExempt income of recipient
12-1(1)
An entity need not withhold an amount under section 12-35 , 12-40 , 12-45 , 12-47 , 12-50 , 12-55 , 12-60 , 12-80 , 12-85 , 12-90 , 12-120 or 12-190 from a payment if the whole of the payment is *exempt income of the entity receiving the payment.
Non-assessable non-exempt income of recipient
12-1(1A)
An entity need not withhold an amount under Subdivision 12-B , Subdivision 12-C or section 12-120 or 12-190 from a payment if the whole of the payment is not assessable income and is not *exempt income of the entity receiving the payment.
Living-away-from-home allowance benefit
12-1(2)
In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as is a living-away-from-home allowance benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 .
Expense payment benefit
12-1(3)
In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as:
(a) is an expense payment benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) is not an exempt benefit under section 22 of that Act (about reimbursement of car expenses on the basis of distance travelled).
Capped defined benefit income stream
12-1(4)
This section does not apply in relation to a payment if the whole of the payment is a *superannuation income stream benefit that is paid from a *capped defined benefit income stream.
Note:
For withholding amounts from a superannuation income stream, see section 12-80 .
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