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  • 2.9 If a subcontractor with an ABN does work for a builder and is paid all monies owing for that work, and the subcontractor subsequently fails to pay a PAYG income tax instalment to the ATO, can the builder be liable to pay the subcontractor's income tax?

    This issue has been withdrawn. For information about PAYG obligations, please refer to PAYG withholding essentials on the ATO website.

      Last modified: 12 Jun 2012QC 16479