A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
Part 2 Consequential amendment of Acts
A New Tax System (Australian Business Number) Act 1999
74 At the end of section 38
Add:
(3) 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.
|
Withholding payments covered |
||
|---|---|---|
|
Item |
Provision |
Subject matter |
|
1 |
Section 12-35 |
Payment to employee |
|
2 |
Section 12-40 |
Payment to company director |
|
3 |
Section 12-45 |
Payment to office holder |
|
4 |
Section 12-60 |
Payment under labour hire arrangement, or specified by regulations |