10.2 The obligation to withhold tax
A – Is the employee being sent to Australia, not resident in Australia?
|Go to B||Australian 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?
|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|
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial