Private ruling: PAYG withholding for employees
Published: August 2013
Ruling period: Year ended 30 June 2014 | Year ended 30 June 2015 | Year ended 30 June 2016 | Year ended 30 June 2017 | Year ended 30 June 2018
Date scheme commenced: 1 July 2013.

Ruling: Q1: Are you required to withhold an amount under the PAYG Withholding rules from payments paid to employees in a certain arrangement? | A1: No | Q2: Are you required to withhold an amount under the PAYG Withholding rules from particular allowances paid to employees in a certain arrangement? | A2: Yes | Q3: Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee is employed in a certain arrangement? | A3: No | Q4: Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee is employed in a certain arrangement? | A4: No Issue 2 | Q5: Are you required to pay fringe benefits tax for fringe benefits provided to your employees: a) in respect of their employment under a certain arrangement; or b) in respect of their employment prior to commencing the certain arrangement? | A5: a) No b) Yes


Relevant legislative provisions: Income Tax Assessment Act 1936 Section 23AG, | Tax Administration Act 1953 Division 12 of Part 2-5 of Schedule 1 and | Fringe Benefits Tax Assessment Act 1986 Section 136.


Subject: PAYG withholding for employees: The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions: