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Edited version of private ruling
Authorisation Number: 1011794417423
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Ruling
Subject: PAYG Withholding for employees
The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions:
Question 1
Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953) from payments paid to employees in a certain arrangement?
Answer 1
No
Question 2
Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the TAA 1953 from a specific allowance other than those paid in particular circumstances?
Answer 2:
No
Question 3
Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the TAA 1953 from the specific leave payments that are accrued while the employee is employed in a certain arrangement?
Answer 3:
No
Question 4
Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to TAA 1953 from X leave and Y leave payments for leave that is taken while the your employee is employed in a certain arrangement?
Answer 4
No
Question 5
Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to TAA 1953 from the various Z leave payments for leave that is taken by an employee who is employed in a certain arrangement?
Answer 5
Yes
Question 6
Whether you are required to withhold an amount as required Section 12-35 of Schedule 1 to the TAA 1953 from non-cash benefits provided to employees who are employed in a certain arrangement?
Answer 6
No
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