Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 86.80

Salary or wages promptly paid

    Section   86 - 60 does not stop a * personal services entity deducting an amount for salary or wages it pays to the individual referred to in that section before the end of the 14th day after the * PAYG payment period during which the amount became * ordinary income or * statutory income of the entity.



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