Section BE 1 — Income Tax Act 2007: Withholding liabilities

BE 1 Withholding liabilities PAYE income payments (1) A person who makes a PAYE income payment must withhold an amount from the payment under the PAYE rules. Resident passive income (2) A person who makes a payment of resident passive income must withhold an amount from the payment under the RWT rules. Non-resident passive income (3) A person who makes a payment of non-resident passive income must withhold an amount from the payment under the NRWT rules. Fringe benefits (4) A person who provides a fringe benefit to another person must pay fringe benefit tax under the FBT rules. Employer's superannuation cash contributions (5) A person who makes an employer's superannuation cash contribution must pay ESCT under the ESCT rules. Retirement scheme contributions (5B) A person who makes a retirement scheme contribution to a retirement savings scheme must pay RSCT under the RSCT rules. FDP [Repealed] (6) [Repealed] Defined in this Act: amount , dividend , employer's superannuation cash contribution , ESCT , ESCT rules , FBT rules , fringe benefit , fringe benefit tax , non-resident passive income , NRWT rules , pay , PAYE income payment , PAYE rules , resident passive income , retirement savings scheme , retirement scheme contribution , RSCT , RSCT rules , RWT rules , superannuation fund , Compare: 2004 No 35 s BE 1 Section BE 1(1) heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 5(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1(1): substituted (with effect on 1 April 2008), on 6 October 2009, by section 5(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1(5) heading: substituted (with effect on 1 April 2008), on 6 October 2009, by section 5(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1(5): substituted (with effect on 1 April 2008), on 6 October 2009, by section 5(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1(5B) heading: inserted, on 1 April 2008, by section 308(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section BE 1(5B): inserted, on 1 April 2008, by section 308(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section BE 1(6) heading: repealed (with effect on 30 June 2009), on 6 October 2009, pursuant to section 5(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1(6): repealed (with effect on 30 June 2009), on 6 October 2009, by section 5(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms employer's superannuation cash contribution : inserted (with effect on 1 April 2008), on 6 October 2009, by section 5(5)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms employer's superannuation contribution : repealed (with effect on 1 April 2008), on 6 October 2009, by section 5(5)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms FDP : repealed (with effect on 30 June 2009), on 6 October 2009, by section 5(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms FDP rules : repealed (with effect on 30 June 2009), on 6 October 2009, by section 5(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms PAYE income payment : inserted (with effect on 1 April 2008), on 6 October 2009, by section 5(5)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms PAYE payment : repealed (with effect on 1 April 2008), on 6 October 2009, by section 5(5)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section BE 1 list of defined terms retirement savings scheme : inserted, on 1 April 2008, by section 308(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section BE 1 list of defined terms retirement scheme contribution : inserted, on 1 April 2008, by section 308(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section BE 1 list of defined terms RSCT : inserted, on 1 April 2008, by section 308(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109). Section BE 1 list of defined terms RSCT rules : inserted, on 1 April 2008, by section 308(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).