Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 2/2)
Character Range: 326296–327358

included in the assessable income of someone else under Division 86 of the Income Tax Assessment Act 1997, the payer must pay such an amount to the Commissioner at a later date.
      If a non‑cash benefit is provided instead of a payment, the provider must first pay to the Commissioner the amount 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
 (1) 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, 22 and 27, and 26 (to the extent that it covers subsection 12‑390(4))).

Summary of withholding payments
Item                             Withholding payment                                                                                                                                        Section