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Taxation Administration Act 1953
12‑50 Return to work payment12‑50 Return to work payment
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#### 12‑50 Return to work payment
An entity must withhold an amount from a payment it makes to an individual if the payment is included in the individual’s assessable income under section 15‑3 of the Income Tax Assessment Act 1997 (return to work payments).
For exceptions, see section 12‑1.