TAXATION ADMINISTRATION ACT 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 5-45
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APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES
Division 446
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Local governing bodies
Guide to Division
SECTION 446-1
WHAT THIS DIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 5 - AdministrationA local governing body can resolve that its members are subject to Pay As You Go withholding. This also results in the members being treated as employees for a wide range of other taxation purposes.
| Operative provisions | |
| 446-5 | Requirements for unanimous resolutions by local governing bodies |
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