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  • Types of payments to employees

    As well as wages and salary, you must withhold amounts from payments to employees such as:

    If you operate your business as a company or trust with a corporate trustee, it is likely you are either an employee or director of that business. If the company or corporate trustee pays you a wage or director's fees, it has the same responsibility to withhold amounts from these payments and send them to us.

    See also:

    Payments from external administrators and trustees of bankrupt estates

    You may have to withhold from payments to employees following your appointment as a:

    • liquidator
    • receiver
    • receiver and manager
    • voluntary administrator appointed under the Corporations Act 2001
    • administrator of a deed of company arrangement
    • trustee of a bankrupt estate.

    Withholding will apply to payments you make:

    • to current or former employees of an entity under external administration
    • to former employees of a bankrupt estate
    • under a government funded employee entitlement scheme such as the Fair Entitlements Guarantee
    • to a supplier who has not quoted an Australian Business Number (ABN).
    Last modified: 05 Apr 2017QC 27069