Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_1:p4
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 4/21)
Character Range: 18138–20742

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 to which subsection (3) applies.

For exceptions, see subsection (2) and 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 established by or under a *State law or *Territory law unless subsection (3) applies to the body.

 (3) This subsection applies to a local governing body established by or under a *State law or *Territory law if:
 (a) the body has unanimously resolved that it be treated as an eligible local governing body for the purposes of Division 2 of Part VI of the Income Tax Assessment Act 1936, or of this Division; and
 (b) that body has not unanimously resolved to cancel the resolution.

For rules about such resolutions, see section 221B of
the Income Tax Assessment Act 1936.

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 provision of this Division requires the entity to withhold an amount from the payment; and
 (c) the entity and the individual are parties to an agreement (the voluntary agreement) that is in the *approved form and states that this section covers payments under the arrangement mentioned in paragraph (a), or under