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Technical News: Liquidators Payment and PAYG

Published on 01 May 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A liquidator of a company who makes a payment of a 'dividend' to a former employee of the company to discharge the company's liability for salary and wages outstanding at the date of liquidation is obliged to withhold tax under s 12-35 Sch 1 of the Taxation Administration Act (DFC of T v Applied Design Development Pty Ltd (in liq) [2002] FCA 205).

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