Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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.
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.
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 12-7
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.
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