Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 2/63)
Character Range: 345463–348058

company director
  A company must withhold an amount from a payment of remuneration it makes to an individual:
 (a) if the company is incorporated—as a director of the company, or as a person who performs the duties of a director of the company; or
 (b) if the company is not incorporated—as a member of the committee of management of the company, or as a person who performs the duties of such a member.
For exceptions, see section 12‑1.

12‑45  Payment to office holder
 (1) An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual as:
 (a) a member of an *Australian legislature; or
 (b) a person who holds, or performs the duties of, an appointment, office or position under the Constitution or an *Australian law; or
 (c) a member of the Defence Force, or of a police force of the Commonwealth, a State or a Territory; or
 (d) a person who is otherwise in the service of the Commonwealth, a State or a Territory; or
 (e) a member of a *local governing body where there is in effect, in accordance with section 446‑5, a unanimous resolution by the body that the remuneration of members of the body be subject to withholding under this Part.
For exceptions, see section 12‑1.
 (2) This section does not require an amount to be withheld from a payment to an individual as a member of a *local governing body unless it is one to which paragraph (1)(e) applies.

12‑47  Payment to religious practitioners
  An entity must withhold an amount from a payment it makes to a *religious practitioner for an activity, or a series of activities, if:
 (a) the activity, or series of activities, is done by the religious practitioner in pursuit of his or her vocation as a religious practitioner; and
 (b) the activity, or series of activities, is done by the religious practitioner as a member of a religious institution; and
 (c) the payment is made by the entity in the course or furtherance of an *enterprise that the entity *carries on.

12‑50  Return to work payment
  An entity must withhold an amount from a payment it makes to an individual if the payment is included in the individual's assessable income under section 15‑3 of the Income Tax Assessment Act 1997 (return to work payments).
For exceptions, see section 12‑1.

12‑55  Voluntary agreement to withhold
 (1) An entity must withhold an amount from a payment it makes to an individual if:
 (a) the payment is made under an *arrangement the performance of which, in whole or in part, involves the performance of work or services (whether or not by the individual); and
 (b) no other