446-1
CurrentWhat this Division is about
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-45Application of taxation laws to certain entities
Division 446Local governing bodies
446-1 What this Division is about
A local governing body can resolve that its members are subject to Pay As You Go withholding. This also results in the members being treated as employees for a wide range of other taxation purposes.
Table of sections
Operative provisions
446‑5 Requirements for unanimous resolutions by local governing bodies
Operative provisions
This Act’s bill:Second reading speech
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