A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 3
7 Subsection 995-1(1)
Insert:
amount withheld by an entity from a *withholding payment means:
(a) an amount that the entity withheld from the payment under Division 12 in Schedule 1 to the Taxation Administration Act 1953; or
(b) an amount that the entity paid to the Commissioner under Division 14 in that Schedule in respect of the *non-cash benefit of which the withholding payment consists.
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).
