The rules for claiming deductions for payments to
workers are changing.
From 1 July 2019, businesses can only claim
deductions for certain payments made to workers
where they've met the Pay As You Go (‘PAYG’)
withholding obligation for that payment.
Specifically, a business can only claim a
deduction for the following payments if it
complies with the relevant PAYG withholding
rules:
Proven Track Record in Business Accounting and Taxation