Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

View history reference

 View history note

 Hide history note

History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

View history reference

 View history note

 Hide history note

History

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

View history reference

 View history note

 Hide history note

History

Div 12 (except s 12-190 ) applies to a payment made on or after 1 July 2000.

Subdivision 12-A - General rules  

View history reference

SECTION 12-7   DIVISION DOES NOT APPLY TO ALIENATED PERSONAL SERVICES PAYMENTS  

View history reference

12-7(1)    
This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment:

(a) is an *alienated personal services payment; or

(b) was received, by the entity making the payment, as an *alienated personal services payment.

Note:

An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13 .

 View history note

 Hide history note

History

S 12-7(1) amended by No 20 of 2004.

12-7(2)    

View history reference

The provisions are:

(a) Subdivision 12-FB ; and

(b) any other provisions in this Division to the extent that they apply in relation to that Subdivision.

 View history note

 Hide history note

History

S 12-7(2) inserted by No 20 of 2004.

S 12-7 inserted by No 86 of 2000.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.