Taxation Determination

TD 92/191W

Income tax: do the pay-as-you-earn (PAYE) tax instalment deduction provisions of the Income Tax Assessment Act 1936 apply to persons other than common law employees?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 1999/13
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 92/191 is withdrawn with effect from today. It is replaced by Taxation Ruling TR 1999/13.

Commissioner of Taxation
8 September 1999

Previously issued as Draft TD 92/D112

References

ATO references:
NO 92/4638-0

Related Rulings/Determinations:

IT 2129
IT 2137

Subject References:
PAYE
salary or wages
contracts for labour

Legislative References:
ITAA subsection 221A(1)