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-B - Payments for work and services  

SECTION 12-45   PAYMENT TO OFFICE HOLDER  

12-45(1)  
An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual as:


(a) a member of an *Australian legislature; or


(b) a person who holds, or performs the duties of, an appointment, office or position under the Constitution or an *Australian law; or


(c) a member of the Defence Force, or of a police force of the Commonwealth, a State or a Territory; or


(d) a person who is otherwise in the service of the Commonwealth, a State or a Territory; or


(e) a member of a *local governing body where there is in effect, in accordance with section 446-5 , a unanimous resolution by the body that the remuneration of members of the body be subject to withholding under this Part.

For exceptions, see section 12-1 .

12-45(2)  


This section does not require an amount to be withheld from a payment to an individual as a member of a *local governing body unless it is one to which paragraph (1)(e) applies.

 

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