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Taxation Administration Act 1953
12‑45 Payment to office holder12‑45 Payment to office holder
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#### 12‑45 Payment to office holder
(1) An entity must withhold an amount from salary, wages, commission, bonuses or allowances it pays to an individual as:
(a) a member of an \*Australian legislature; or
(b) a person who holds, or performs the duties of, an appointment, office or position under the Constitution or an \*Australian law; or
(c) a member of the Defence Force, or of a police force of the Commonwealth, a State or a Territory; or
(d) a person who is otherwise in the service of the Commonwealth, a State or a Territory; or
(e) a member of a \*local governing body where there is in effect, in accordance with section 446‑5, a unanimous resolution by the body that the remuneration of members of the body be subject to withholding under this Part.
For exceptions, see section 12‑1.
(2) This section does not require an amount to be withheld from a payment to an individual as a member of a \*local governing body unless it is one to which paragraph (1)(e) applies.