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-A - General rules  

SECTION 12-7   DIVISION DOES NOT APPLY TO ALIENATED PERSONAL SERVICES PAYMENTS  

12-7(1)  
This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment:


(a) is an *alienated personal services payment; or


(b) was received, by the entity making the payment, as an *alienated personal services payment.

Note:

An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13 .

12-7(2)  


The provisions are:


(a) Subdivision 12-FB ; and


(b) any other provisions in this Division to the extent that they apply in relation to that Subdivision.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.