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 12-7   DIVISION DOES NOT APPLY TO ALIENATED PERSONAL SERVICES PAYMENTS  

12-7(1)  
This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment:

(a) is an *alienated personal services payment; or

(b) was received, by the entity making the payment, as an *alienated personal services payment.

Note:

An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13 .

12-7(2)  

The provisions are:

(a) Subdivision 12-FB ; and

(b) any other provisions in this Division to the extent that they apply in relation to that Subdivision.