Reference: Notice 11
Document type: Notice of deferral of time to issue payment summaries
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 29 May 2002
Signatory: Megan Yong A/g Assistant Commissioner of Taxation


I, Megan Elizabeth Yong, A/g Assistant Commissioner of Taxation, grant the following deferrals under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953): a) Deferral from 14 July to 31 July, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210 , 12-215 , 12-245 , 12-250 , 12-255 , 12-280 , 12-285 of Schedule 1 to the TAA 1953; | a) Deferral from 14 July to 31 July, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under sections 12-140, 12-210 , 12-215 , 12-245 , 12-250 , 12-255 , 12-280 , 12-285 of Schedule 1 to the TAA 1953; | and b) Deferral from 14 July to 31 August, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953. | b) Deferral from 14 July to 31 August, for entities who are required to issue a payment summary under section 16-155 of Schedule 1 to the TAA 1953 in respect of withholding payments covered under section 12-145 of Schedule 1 to the TAA 1953. | The deferrals are effective for payment summaries that are required to be issued under section 16-155 of Schedule 1 to the TAA 1953 for the financial years ending 30 June 2002, 30 June 2003 and 30 June 2004.