Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
A company must withhold an amount from a payment of remuneration it makes to an individual:
(a) if the company is incorporated - as a director of the company, or as a person who performs the duties of a director of the company; or
(b) if the company is not incorporated - as a member of the committee of management of the company, or as a person who performs the duties of such a member.
For exceptions, see section 12-1 .
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