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 12-1   GENERAL EXCEPTIONS  

Exempt income of recipient

12-1(1)  


An entity need not withhold an amount under section 12-35 , 12-40 , 12-45 , 12-47 , 12-50 , 12-55 , 12-60 , 12-80 , 12-85 , 12-90 , 12-120 or 12-190 from a payment if the whole of the payment is *exempt income of the entity receiving the payment. Non-assessable non-exempt income of recipient

12-1(1A)  


An entity need not withhold an amount under Subdivision 12-B , Subdivision 12-C or section 12-120 or 12-190 from a payment if the whole of the payment is not assessable income and is not *exempt income of the entity receiving the payment. Living-away-from-home allowance benefit

12-1(2)  


In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as is a living-away-from-home allowance benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 . Expense payment benefit

12-1(3)  


In working out how much to withhold under section 12-35 , 12-40 , 12-45 , 12-47 , 12-115 , 12-120 , 12-315 or 12-317 from a payment, disregard so much of the payment as:


(a) is an expense payment benefit as defined by section 136 of the Fringe Benefits Tax Assessment Act 1986 ; and


(b) is not an exempt benefit under section 22 of that Act (about reimbursement of car expenses on the basis of distance travelled).

Capped defined benefit income stream

12-1(4)  


This section does not apply in relation to a payment if the whole of the payment is a *superannuation income stream benefit that is paid from a *capped defined benefit income stream.
Note:

For withholding amounts from a superannuation income stream, see section 12-80 .




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