Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
This Division does not apply to a payment in so far as it consists of providing a *non-cash benefit.
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-A
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General rules
SECTION 12-10
12-10
DIVISION DOES NOT APPLY TO NON-CASH BENEFITS
This Division does not apply to a payment in so far as it consists of providing a *non-cash benefit.
Note:
If a non-cash benefit is provided in circumstances where a payment would give rise to a withholding obligation, the provider must pay an amount to the Commissioner: see Division 14 .
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