Deductions from PLP for PAYG withholding


An employer or Centrelink may deduct an amount from an instalment of PLP if required under the Taxation Administration Act 1953 Schedule 1 section 12-110 (PAYG withholding).

An employer will deduct PAYG at a rate in accordance with the usual PAYG withholding arrangements.

Centrelink will deduct PAYG at a rate of 15% unless the person requests a different rate of PAYG withholding between 0 and 50%.

Act reference: PPLAct section 68 Deductions for PAYG withholding

Taxation Administration Act 1953 section 12-110 Social Security or other benefit payment

Last reviewed: 8 February 2021