PAYG Withholding Variation: Donations to deductible gift recipients
Reference: Variation 54
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 5 October 2016
Signatory: Matthew Bambrick Acting Deputy Commissioner of Taxation
Registration number: F2016L01641
Registration date: 25 October 2016
This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2016L00439), registered on 30 March 2016.

I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument: This instrument is the PAYG Withholding Variation: Donations to deductible gift recipients. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2016L00439), registered on 30 March 2016. | 4. Application: This instrument applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953 , where: (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement, and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee (iii) the donation is made under a regular planned giving arrangement, and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. A deductible gift recipient is defined in section 995-1 of the Income Tax Assessment Act 1997 to take its meaning from section 30-227 of the Income Tax Assessment Act 1997. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied as follows: • When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee. • When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee.