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 12 - Payments from which amounts must be withheld

Subdivision 12-D - Benefit and compensation payments

SECTION 12-110 SOCIAL SECURITY OR OTHER BENEFIT PAYMENT

12-110(1)

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An entity must withhold an amount from a payment it makes to an individual if the payment is:

(a) specified in an item of the table in section 52-10 of the Income Tax Assessment Act 1997 (Social Security payments); or

(b) specified in an item of the table in section 52-65 of that Act (Veterans ' Affairs payments); or

(ba)

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specified in an item of the table in section 52-114 of that Act (Military Rehabilitation and Compensation Act payments); or

(c) specified in section 52-105 , 53-10 , 55-5 or 55-10 of that Act; or

Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws.

(ca)

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^* parental leave pay.

(cb) (Repealed by No 4 of 2023)

(d) (Repealed by No 67 of 2024)

12-110(2)
In working out the amount to be withheld, disregard so much of the payment as is *exempt income of the individual.