Document ID: chunk:federal_register_of_legislation:C2010C00715:schedule:1:p2
Version: federal_register_of_legislation:C2010C00715
Segment Type: schedule
Provision Reference: sch 1 (pt 2/2)
Character Range: 6322–6985

that would have been withheld from the payment.
      This Part also contains provisions about the obligations and rights of payers and recipients.

10‑5  Summary of withholding payments

  The payments and other transactions covered by PAYG withholding are called withholding payments. They are summarised in the table.

Note: The obligation to pay an amount to the Commissioner is imposed on the entity making the withholding payment (except for items 17, 19 and 22).

Summary of withholding payments
Item                             Withholding payment                                                                                                     Section