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-D - Benefit and compensation payments  

SECTION 12-110   SOCIAL SECURITY OR OTHER BENEFIT PAYMENT  

12-110(1)    

An entity must withhold an amount from a payment it makes to an individual if the payment is:

(a)    specified in an item of the table in section 52-10 of the Income Tax Assessment Act 1997 (Social Security payments); or

(b)    specified in an item of the table in section 52-65 of that Act (Veterans ' Affairs payments); or

(ba)    

specified in an item of the table in section 52-114 of that Act (Military Rehabilitation and Compensation Act payments); or

(c)    specified in section 52-105 , 53-10 , 55-5 or 55-10 of that Act; or

Note:

Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws.

(ca)    

^* parental leave pay; or

(cb) (Repealed by No 4 of 2023)

(d)    made under Part 3.15A of the Social Security Act 1991 .

12-110(2)    
In working out the amount to be withheld, disregard so much of the payment as is *exempt income of the individual.