12-10
CurrentDivision does not apply to non‑cash benefits
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 12Payments from which amounts must be withheld
Subdivision 12-AGeneral rules
12-10 Division does not apply to non‑cash benefits
This Division does not apply to a payment in so far as it consists of providing a *non‑cash benefit.
Note:
If a non‑cash benefit is provided in circumstances where a payment would give rise to a withholding obligation, the provider must pay an amount to the Commissioner: see Division 14.
This Act’s bill:Second reading speech
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