Document ID: chunk:federal_register_of_legislation:C2004A02159:body:0:p23
Version: federal_register_of_legislation:C2004A02159
Segment Type: other
Provision Reference: 
Character Range: 52567–53966

this section, an employer who makes a payment of salary or wages to an employee is a prescribed employer if—
     (a) the employer is the Commonwealth or an authority of the Commonwealth or is a Territory or an authority of a Territory;
     (b) at the time when the payment is made the employer is a State that is a participating State or a supporting State in relation to the year of income in which the payment is made;
     (c) the employer is an authority of such a State;
     (d) the employer is a company incorporated in such a State or in a Territory;
     (e) the employer is a natural person whose sole or principal place of residence in Australia and the Territories on the day on which the salary or wages was or were paid was in such a State or in a Territory;
     (f) the employer carried on business in such a State or in a Territory on that day;
     (g) the salary or wages was or were paid in such a State or in a Territory; or
     (h) the salary or wages was or were paid for work done wholly or partly in such a State or in a Territory.".

Tax instalment deductions by certain employers
30. Section 78 of the Principal Act is amended by omitting sub-paragraph (i) of paragraph (b) of sub-section (1) and substituting the following sub-paragraph:
     "(i) the employer is the Commonwealth or an authority of the Commonwealth or is a Territory or an authority of a Territory;".