Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 4/63)
Character Range: 350254–353054

makes to Jane under the arrangement with her.
Example 2: Ian is a solicitor who regularly briefs barristers to represent his clients. Briefing barristers is merely incidental to Ian's main activities as a solicitor, so he does not have to withhold amounts under this section from payments he makes to barristers.
 (2) An entity that carries on an *enterprise must withhold an amount from a payment that it makes to an individual in the course or furtherance of the enterprise if the payment is, in whole or in part, for work or services and is of a kind prescribed by the regulations.
For exceptions, see section 12‑1.

Subdivision 12‑C—Payments for retirement or because of termination of employment

12‑80  Superannuation income streams and annuities
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) a *superannuation income stream;
 (b) an *annuity.
For exceptions, see section 12‑1.

12‑85  Superannuation lump sums and payments for termination of employment
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) a *superannuation lump sum;
 (b) a payment that is an *employment termination payment or would be one except that it is received more than 12 months after termination of employment.
For exceptions, see section 12‑1.

12‑90  Unused leave payments
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) an *unused annual leave payment;
 (b) an *unused long service leave payment, to the extent that the payment is included in the individual's assessable income.
For exceptions, see section 12‑1.

Subdivision 12‑D—Benefit and compensation payments

Table of sections
12‑110 Social Security or other benefit payment
12‑115 Commonwealth education or training payment
12‑120 Compensation, sickness or accident payment

12‑110  Social Security or other benefit payment
 (1) An entity must withhold an amount from a payment it makes to an individual if the payment is:
 (a) specified in an item of the table in section 52‑10 of the Income Tax Assessment Act 1997 (Social Security payments); or
 (b) specified in an item of the table in section 52‑65 of that Act (Veterans' Affairs payments); or
 (ba) specified in an item of the table in section 52‑114 of that Act (Military Rehabilitation and Compensation Act payments); or
 (c) specified in section 52‑105, 53‑10, 55‑5 or 55‑10 of that Act; or
Note: Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws.
 (ca) *parental leave pay.
 (2) In working out the amount to be withheld, disregard so much of the payment as is *exempt income of the individual.

12‑115  Commonwealth education or training payment
 (1) An entity must