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RA 4: Provisional tax obligations
or “Rules for paying tax in advance throughout the year”
You could also call this:

“Employer's responsibilities for employment-related taxes”

If you make a payment or provide a benefit related to employment, you need to handle some tax obligations. These payments or benefits include PAYE income payments, fringe benefits, and employer’s superannuation cash contributions.

For these types of payments or benefits, you must either withhold and pay, or just pay, the correct amount of tax to the Commissioner. You need to do this by the due dates set out in subpart RD, which covers employment-related taxes.

When you’re dealing with a PAYE income payment specifically, you need to withhold the tax at the same time you make the payment. This means you take out the tax before giving the payment to the employee.

Remember, these rules are in place to make sure the right amount of tax is paid for employment-related payments and benefits.

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Next up: RA 6: Withholding and payment obligations for passive income

or “Rules for withholding tax on income from investments”
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Part R General collection rules
General withholding and payment obligations

RA 5Tax obligations for employment-related taxes

  1. A person who makes a payment or provides a benefit of 1 of the following kinds must either withhold and pay, or pay, the amount of tax for the payment or benefit to the Commissioner under subpart RD (Employment-related taxes) by the due dates:

  2. a PAYE income payment:
    1. a fringe benefit:
      1. an employer's superannuation cash contribution.

        1. An amount of tax withheld from a PAYE income payment must be withheld at the time the person makes the payment.

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        Notes
        • Section RA 5(1) heading: inserted (with effect on 1 April 2008), on , by section 489(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 5(1)(c): substituted (with effect on 1 April 2008), on , by section 489(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 5(2) heading: added (with effect on 1 April 2008), on , by section 489(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 5(2): added (with effect on 1 April 2008), on , by section 489(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 5 list of defined terms employer's superannuation cash contribution: inserted (with effect on 1 April 2008), on , by section 489(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section RA 5 list of defined terms employer's superannuation contribution: repealed (with effect on 1 April 2008), on , by section 489(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).