Legislation

ITAA 1936 s 12-90 in Schedule 1 to the TAA 1953 to withhold an amount from payments it makes in respect of debts for unused annual leave and unused long service leave entitlements in consequence of retirement or termination of employment where the amount of the payment is assessable to the former employee under section 26AC or 26AD

ATO documents that consider ITAA 1936 s 12-90 in Schedule 1 to the TAA 1953 to withhold an amount from payments it makes in respect of debts for unused annual leave and unused long service leave entitlements in consequence of retirement or termination of employment where the amount of the payment is assessable to the former employee under section 26AC or 26AD

2 documents

TR 2003/15currentTR · 2003

Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees

TR 2003/D7 (Finalised)replacedTR · 2003

Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees