Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 1/63)
Character Range: 342752–345692

6                                                                     section 12‑280 or 12‑285                      a payment of royalty                                                                                       section 12‑325 (natural resource payment)

 (3) Apply a provision in this Division (apart from a provision in Subdivision 12‑FB) that covers a payment in priority to a provision in Subdivision 12‑FB that also covers the payment.
Note: Some provisions of this Division clearly do not cover a payment covered by some other provisions. For example:
                 * Section 12‑55 (about voluntary agreements) covers a payment only if no other provision requires the payer to withhold an amount from the payment.

12‑7  Division does not apply to alienated personal services payments
 (1) This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment:
 (a) is an *alienated personal services payment; or
 (b) was received, by the entity making the payment, as an *alienated personal services payment.
Note: An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13.
 (2) The provisions are:
 (a) Subdivision 12‑FB; and
 (b) any other provisions in this Division to the extent that they apply in relation to that Subdivision.

12‑10  Division does not apply to non‑cash benefits
  This Division does not apply to a payment in so far as it consists of providing a *non‑cash benefit.
Note: If a non‑cash benefit is provided in circumstances where a payment would give rise to a withholding obligation, the provider must pay an amount to the Commissioner: see Division 14.

12‑20  Application of Division and regulations to non‑share dividends
  This Division and the regulations made for the purposes of this Division:
 (a) apply to a non‑share equity interest in the same way as it applies to a share; and
 (b) apply to an equity holder in the same way as it applies to a shareholder; and
 (c) apply to a non‑share dividend in the same way as it applies to a dividend.

Subdivision 12‑B—Payments for work and services

Table of sections
12‑35 Payment to employee
12‑40 Payment to company director
12‑45 Payment to office holder
12‑47 Payment to religious practitioners
12‑50 Return to work payment
12‑55 Voluntary agreement to withhold
12‑60 Payment under labour hire arrangement, or specified by regulations

12‑35  Payment to employee
  An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual as an employee (whether of that or another entity).
For exceptions, see section 12‑1.

12‑40  Payment to company director
  A company must withhold an amount from a payment of remuneration it makes to an individual:
 (a) if the company is incorporated—as a director of the company, or as a person who performs the duties of a director