If you make payments subject to withholding, there are five things the Australian Tax Office requires a business owner to do? You have been provided with a list of 6 items, which of the following SHOULD NOT BE ON THE LIST?

If you make payments subject to withholding, you must:

a) provide a PAYG withholding payment summary annual report to the ATO by 14 August.

b) pay personal superannuation for staff

c) register for PAYG withholding with the ATO as soon as you know you need to withhold

d) withhold amounts from wages and other payments

e) lodge activity statements and pay the withheld amounts to the ATO

f) provide payment summaries to all employees and other payees by 14 July