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-D - Benefit and compensation payments  

SECTION 12-115   COMMONWEALTH EDUCATION OR TRAINING PAYMENT  

12-115(1)    
An entity must withhold an amount from a * Commonwealth education or training payment it makes to an individual.

For exceptions, see subsection (2) and section 12-1 .

12-115(2)    
In working out the amount to be withheld, disregard so much of the payment as is * exempt income of the individual.