Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:1_7
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 5222–6076

7  Subsection 136(1) (definition of salary or wages)
Repeal the definition, substitute:

salary or wages means:
 (a) a payment from which an amount must be withheld (even if the amount is not withheld) under a provision in Schedule 1 to the Taxation Administration Act 1953 listed in the table, to the extent that the payment is assessable income; and
 (b) a payment from which an amount must be withheld (even if the amount is not withheld) under section 12‑47 in Schedule 1 to the Taxation Administration Act 1953 where:
 (i) the payment is made to a religious practitioner by a religious institution; and
 (ii) the activity, or series of activities, for which the payment is made is done by the religious practitioner as a member of the religious institution.

Withholding payments covered
Item                          Provision       Subject matter