Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxAn 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) 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
Note:
Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws.
(ca) * parental leave pay.(cb) (Repealed by No 4 of 2023)
(d) (Repealed by No 67 of 2024)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.
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