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Legislation
ATO documents that consider GST Act s 12-35 of Schedule 1 to the TAA 1953) or in connection with earning withholding payments covered by section 12-40 of Schedule 1 to the TAA 1953 (concerning payments to company directors), section 12-45 of Schedule 1 to the TAA 1953 (concerning payments to office holders), or section 12-60 of Schedule 1 to the TAA 1953 (concerning payments made under labour hire arrangements or specified by regulations) - see paragraph 9-20(2)(a), and subsection 9-20(4)