Statements (47)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian tax system component
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
businesses
employers companies trusts superannuation funds |
| gptkbp:country |
gptkb:Australia
|
| gptkbp:employeeRight |
claim tax credits
lodge tax return receive payment summary |
| gptkbp:employerObligation |
remit withheld amounts to ATO
provide payment summaries to employees register for PAYG withholding report via Single Touch Payroll withhold correct amount |
| gptkbp:frequency |
annually
monthly quarterly |
| gptkbp:fullName |
gptkb:Pay_As_You_Go_withholding
|
| https://www.w3.org/2000/01/rdf-schema#label |
PAYG withholding
|
| gptkbp:introducedIn |
2000
|
| gptkbp:legalBasis |
gptkb:Income_Tax_Assessment_Act_1997
gptkb:Taxation_Administration_Act_1953 |
| gptkbp:penalty |
prosecution
administrative penalties interest charges |
| gptkbp:purpose |
withhold tax from payments
|
| gptkbp:relatedTo |
gptkb:Business_Activity_Statement
PAYG instalments PAYG payment summary TFN declaration Withholding declaration |
| gptkbp:replacedBy |
gptkb:prescribed_payments_system
reportable payments system group tax withholding tax system |
| gptkbp:reportedVia |
gptkb:Single_Touch_Payroll
gptkb:Business_Activity_Statement |
| gptkbp:requires |
withholding tax from payments to suppliers without ABN
withholding tax from certain government payments withholding tax from payments to contractors withholding tax from salary and wages withholding tax from superannuation payments withholding tax from dividends, interest, and royalties to non-residents |
| gptkbp:bfsParent |
gptkb:pay_as_you_go_(PAYG)_instalments
|
| gptkbp:bfsLayer |
7
|