12‑110 Social Security or other benefit 12‑110 Social Security or other benefit payment

#### 12‑110 Social Security or other benefit payment (1) An entity must withhold an amount from a payment it makes to an individual if the payment is: (a) specified in an item of the table in section 52‑10 of the Income Tax Assessment Act 1997 (Social Security payments); or (b) specified in an item of the table in section 52‑65 of that Act (Veterans’ Affairs payments); or (ba) specified in an item of the table in section 52‑114 of that Act (Military Rehabilitation and Compensation Act payments); or (c) specified in section 52‑105, 53‑10, 55‑5 or 55‑10 of that Act; or Note: Payments specified in those provisions of the Income Tax Assessment Act 1997 are made under various Commonwealth laws. (ca) \*parental leave pay. (2) In working out the amount to be withheld, disregard so much of the payment as is \*exempt income of the individual.