Taxation Administration Act 1953 (Cth) s12-Div12: Division 12 Payments from which an amount must be withheld

An entity that makes a payment of a kind listed in Division 12 must withhold an amount from the payment in accordance with the applicable withholding schedule or regulations. The listed payment kinds include salary, wages, commissions, bonuses and allowances (Subdivision 12-B, payments for work and services), payments on termination of employment or for unused leave (Subdivision 12-C), pensions, annuities, compensation, and social security and similar benefit payments (Subdivision 12-D), payments where the payee has not quoted a tax file number or Australian business number (Subdivision 12-E), dividend, interest and royalty payments including to foreign residents (Subdivisions 12-F, 12-FB), departing Australia superannuation payments (Subdivision 12-FA), payments relating to mining on Aboriginal land and natural resources (Subdivision 12-G) and distributions of managed investment trust income (Subdivision 12-H). An entity need not withhold from a payment that is wholly exempt income, or wholly non-assessable non-exempt income, of the recipient (s 12-1).