Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:alsoKnownAs |
gptkb:PAYG_withholding
|
| gptkbp:appliesTo |
pensions
investment income business payments government payments salary and wages |
| gptkbp:country |
gptkb:Australia
|
| gptkbp:employeeObligation |
provide Tax File Number
|
| gptkbp:employerObligation |
remit withheld amounts to ATO
withhold tax from employee payments |
| gptkbp:frequency |
monthly
quarterly |
| https://www.w3.org/2000/01/rdf-schema#label |
Pay As You Go withholding
|
| gptkbp:introducedIn |
2000
|
| gptkbp:legalBasis |
gptkb:Income_Tax_Assessment_Act_1997
gptkb:Taxation_Administration_Act_1953 |
| gptkbp:purpose |
withhold tax from payments
|
| gptkbp:relatedTo |
Pay As You Go instalments
|
| gptkbp:replacedBy |
previous withholding tax systems in Australia
|
| gptkbp:bfsParent |
gptkb:Business_Activity_Statement
|
| gptkbp:bfsLayer |
7
|