PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number 
Reference: Variation 57
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 7 September 2017
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2017L01280
Registration date: 27 September 2017
This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007.

I, Deborah Anne Jenkins, 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: Certain superannuation beneficiaries who have not quoted a tax file number . | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislation. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007. | 4. Application: This instrument applies to payments covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953 , where the payee has not provided the payer with a tax file number declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936 . | 5. Amount to be withheld: The amount to withhold is varied to nil for that portion of the payment which is non-assessable non-exempt income of the payee.