TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-B - Payments for work and services  

SECTION 12-40   12-40   PAYMENT TO COMPANY DIRECTOR  


A company must withhold an amount from a payment of remuneration it makes to an individual:


(a) if the company is incorporated - as a director of the company, or as a person who performs the duties of a director of the company; or


(b) if the company is not incorporated - as a member of the committee of management of the company, or as a person who performs the duties of such a member.

For exceptions, see section 12-1 .




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