Taxes Consolidation Act 1997 section 531D

Deduction and payment of income levy on relevant emoluments

Section 531D set out the obligations of an employer in relation to the deduction and payment of the income levy through the payroll system.

The section dealt with four main areas:

• The employer's primary obligation to operate the income levy and the rates and weekly thresholds applicable during 2009.
• The application of PAYE-style rules to the operation of the levy.
• The time limits for remitting the levy to the Collector-General.
• The returns to be made and the certificates and documents to be given to employees.