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 12-50   12-50   RETURN TO WORK PAYMENT  


An entity must withhold an amount from a payment it makes to an individual if the payment is included in the individual ' s assessable income under section 15-3 of the Income Tax Assessment Act 1997 (return to work payments).

For exceptions, see section 12-1 .




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