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TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES    View history reference

Note: See section 3AA.

Chapter 2 - Collection, recovery and administration of income tax    View history reference

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld    View history reference

Subdivision 12-B - Payments for work and services    View history reference

SECTION 12-45  PAYMENT TO OFFICE HOLDER  

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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.

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12-45(2)  

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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.

Archived:

S 12-45(3) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 291, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



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