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06 Dec 2018 Removing tax deductibility of non-compliant payments

From 1 July 2019, you can only claim deductions for payments you make to your workers (employees or contractors) where you have complied with the pay as you go (PAYG) withholding and reporting obligations for that payment. 

If the PAYG withholding rules require you to withhold an amount from a payment you make to a worker, you must withhold the amount from the payment before you pay it and report the amount to the ATO. Find out more here.

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