Private ruling: Pay As You Go Withholding
Published: October 2013

Ruling: Issue | The Commissioner was asked to rule whether Company A was required to withhold under section 12-35 of the Taxation Administration Act 1953 (TAA 1953) from amounts of remuneration it pays to Country C resident employees (including any deemed employees) for services performed in Australia in the income year under consideration. | The Commissioner ruled that: | Yes, Company A is required to withhold under section 12-35 of the TAA 1953 from amounts of remuneration it pays to Country C resident employees (including any deemed employees) for services performed in Australia in the income year under consideration.