Private ruling: PAYG Withholding for employees

Ruling: Q1: Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953) from payments paid to employees in a certain arrangement? | A1: No | Q2: Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the TAA 1953 from a specific allowance other than those paid in particular circumstances? | A2: No | Q3: Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to the TAA 1953 from the specific leave payments that are accrued while the employee is employed in a certain arrangement? | A3: No | Q4: Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to TAA 1953 from X leave and Y leave payments for leave that is taken while the your employee is employed in a certain arrangement? | A4: No | Q5: Whether you are required to withhold an amount as required in Section 12-35 of Schedule 1 to TAA 1953 from the various Z leave payments for leave that is taken by an employee who is employed in a certain arrangement? | A5: Yes | Q6: Whether you are required to withhold an amount as required Section 12-35 of Schedule 1 to the TAA 1953 from non-cash benefits provided to employees who are employed in a certain arrangement? | A6: No




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns. | Subject: PAYG Withholding for employees: The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions: