Private ruling: PAYG withholding
Date of advice: 4 April 2019
Published: May 2019
Ruling period: Year ended 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is there an obligation to withhold under section 12-35 of Schedule 1 to the Taxation Administration Act 1953 (TAA) ? | A1: No

Relevant facts and circumstances: This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling. You have a current ruling, authorisation number XXXXXXXXXXXXX, in relation to this issue which ends 30 June 20XX. Payments will be made in accordance with the agreement which is the same agreement referred to in the facts for your current ruling. Although payments are referred to as payments, they are intended to compensate for out of pocket expenses.

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

Reasons for decision: Summary: While these reasons are not part of the private ruling, we provide them to help you to understand how we reached our decision. The reasons for decision are the same as those outlined in private ruling authorisation number XXXXXXXXXXXXX.