Cassaniti v CofT – employee entitled to credits for PAYG amounts “withheld” from her salary or wages, despite her employers not remitting the withheld amounts to the ATO
The Federal Court has ruled that PAYG amounts were “withheld” from a taxpayer’s salary or wages, so that she was entitled to a tax credit, despite the amounts never being remitted to the ATO by her employers. Justice Robertson, summarised the issues and facts this way: The applicant, Mrs Mariolina Cassaniti, seeks declarations that she…