Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
An entity must withhold an amount from a payment it makes to an individual if the payment is: (a) specified in an item of the table in section 52-10 of the Income Tax Assessment Act 1997 (Social Security payments); or (b) specified in an item of the table in section 52-65 of that Act (Veterans ' Affairs payments); or (ba) specified in an item of the table in section 52-114 of that Act (Military Rehabilitation and Compensation Act payments); or (c) specified in section 52-105 , 53-10 , 55-5 or 55-10 of that Act; or
(cb) (Repealed by No 4 of 2023) (d) made under Part 3.15A of the Social Security Act 1991 .
In working out the amount to be withheld, disregard so much of the payment as is *exempt income of the individual.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 12
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Payments from which amounts must be withheld
Subdivision 12-D
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Benefit and compensation payments
SECTION 12-110
SOCIAL SECURITY OR OTHER BENEFIT PAYMENT
12-110(1)
An entity must withhold an amount from a payment it makes to an individual if the payment is: (a) specified in an item of the table in section 52-10 of the Income Tax Assessment Act 1997 (Social Security payments); or (b) specified in an item of the table in section 52-65 of that Act (Veterans ' Affairs payments); or (ba) specified in an item of the table in section 52-114 of that Act (Military Rehabilitation and Compensation Act payments); or (c) specified in section 52-105 , 53-10 , 55-5 or 55-10 of that Act; or
Note:
Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws.
(ca) * parental leave pay; or(cb) (Repealed by No 4 of 2023) (d) made under Part 3.15A of the Social Security Act 1991 .
12-110(2)
In working out the amount to be withheld, disregard so much of the payment as is *exempt income of the individual.
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