#### 12‑120 Compensation, sickness or accident payment An entity must withhold an amount from a payment of compensation, or of sickness or accident pay, it makes to an individual if the payment: (a) is made because of that or another individual’s incapacity for work; and (b) is calculated at a periodical rate; and (c) is not a payment made under an insurance policy to the policy owner. For exceptions, see section 12‑1.

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Section 12‑120 Compensation, sickness or acciden - Taxation Administration Act 1953 - 12‑120 Compensation, sickness or accident payment — Zoe