12-7
CurrentDivision does not apply to alienated personal services payments
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
12-7 Division does not apply to alienated personal services payments
(1)
This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment:
(a)
is an *alienated personal services payment; or
(b)
was received, by the entity making the payment, as an *alienated personal services payment.
Note:
An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13.
(2)
The provisions are:
(a)
Subdivision 12‑FB; and
(b)
any other provisions in this Division to the extent that they apply in relation to that Subdivision.
This Act’s bill:Second reading speech
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