pay as you go (PAYG) withholding
GPTKB entity
Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax withholding system
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
businesses
employers certain government payments non-resident payments payers of certain payments |
| gptkbp:appliesToPayments |
pensions
interest superannuation dividends royalties payments to contractors salary and wages |
| gptkbp:country |
gptkb:Australia
|
| gptkbp:frequency |
annually
monthly quarterly |
| https://www.w3.org/2000/01/rdf-schema#label |
pay as you go (PAYG) withholding
|
| gptkbp:introducedIn |
2000
|
| gptkbp:legislature |
gptkb:Income_Tax_Assessment_Act_1997
|
| gptkbp:purpose |
remit withheld amounts to ATO
withhold tax from payments |
| gptkbp:relatedTo |
gptkb:pay_as_you_go_(PAYG)_instalments
|
| gptkbp:replacedBy |
gptkb:prescribed_payments_system
reportable payments system |
| gptkbp:requires |
providing payment summaries to payees
reporting to ATO withholding tax from payments |
| gptkbp:bfsParent |
gptkb:Australian_Taxation_Office
|
| gptkbp:bfsLayer |
5
|