Commentary

10.2 The obligation to withhold tax

Australia
Australia | Commentary

10.2 The obligation to withhold tax

Australia | Commentary

10.2     The obligation to withhold tax

A – Is the employee being sent to Australia, not resident in Australia?

YesNo
Go to BAustralian income tax must generally be withheld via the PAYG system (see 2.1)

B – Is the employer a foreign employer who pays the employee from abroad?

YesNo
The obligation to withhold tax exists. The employer can:The obligation to withhold tax exists. Where double tax treaty relief is available, the employer can make an application to vary the withholding

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