1.1.E.20 Employer withholding
Definition
In an agency collect (1.1.A.50) arrangement Services Australia is responsible for collecting and transferring the amounts payable under the relevant liability.
Employer withholding is the collection of a deductible liability (1.1.D.10) by making deductions from the salary or wages of a payer (1.1.P.40) of an enforceable maintenance liability (1.1.E.30).
The Registrar must, as far as practicable, use employer withholding (1.1.E.20) to collect a deductible liability (1.1.D.10).
The CSRC Act sets out an employer's obligation to withhold money from salary and wages and to send it to the Registrar.