TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 446 - Local governing bodies  

Guide to Division  

SECTION 446-1   WHAT THIS DIVISION IS ABOUT  


A 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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
446-5 Requirements for unanimous resolutions by local governing bodies




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