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 (Goods and Services Tax) Act 1999

52   At the end of section 9-20

Add:

(4) 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


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