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 |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
