PAYG Withholding Variation: Donations to deductible gift recipients
Reference: Variation 45
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 29 March 2016
Signatory: Steve Vesperman Deputy Commissioner of Taxation
Registration number: F2016L00439
Registration date: 30 March 2016
This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2006B00300 registered on 10 February 2006. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2006B00300), registered on 10 February 2006.

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination 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 Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2006B00300), registered on 10 February 2006. | 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.