05 Sep 2019 Get PAYG withholding obligations right to claim a deduction
You can no longer claim deductions for payments to workers if you haven't met your PAYG withholding obligations.
These new rules took effect from 1 July 2019 and apply to income tax returns lodged for the 2020 income year onwards. They are part of the Government’s response to recommendations from the Black Economy Taskforce.
Read more here.