Private ruling: Pay as you go withholding
Date of advice: 15 June 2019
Published: August 2019
Ruling period: Year ending 30 June 2020
Date scheme commenced: 1 July 2014

Ruling: Q1: Do you have a Pay As You Go Withholding obligation in respect to payments made to the Tribunal Members provided? | A1: Yes. You are required to lodge Pay As You Go withholding for the Tribunal Members commencing with the reporting period starting 1 July 20XX.

Relevant facts and circumstances: You engage a number of Public Office Holders and members of boards and advisory committees. The Tribunal is an independent tribunal. The first group of Tribunal Members (Members) were administratively appointed and were engaged by you as contractors under a number of arrangements including as sole traders, companies or family trusts. After this legislation was passed, all the existing administrative Tribunal members were appointed as Statutory Officers. However, no change was made to the way the members were engaged by the Department. Remuneration is set by statute and therefore salaries cannot be negotiated. Each time a Member is recruited they must provide an ABN. New Members received an induction pack which provides training on the relevant legislation and set out the internal administration matters to be complied with. Members do not receive leave such as sick or annual leave. Members are paid for the hours that they work and record their working hours on time sheets. Members cannot delegate their work. Members must use their own technology, including computers, email-addresses and stationery in order to ensure the Member makes independent decisions. Members were recruited by advertisement.

Relevant legislative provisions: Taxation Administration Act 1953 Section 12-35 of Schedule 1