Reference: Notice 12
Document type: Notice of exemption from requirement to give a copy of payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 29 May 2002
Signatory: Megan Yong A/g Assistant Commissioner of Taxation
Registration number: F2006B11584
Registration date: 16 November 2006


I, Megan Elizabeth Yong, A/g Assistant Commissioner of Taxation, pursuant to section 16-180 of Schedule 1 to the Taxation Administration Act 1953 do hereby exempt entities from the requirement to give a copy of a payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953 . This applies to withholding payments covered by Subdivision 12-C , section 12-85 (Eligible Termination payments) and Subdivision 12-FA , section 12-305 (Departing Australia superannuation payments). | Payers are therefore not required to give a copy of the payment summary to the Commissioner within 14 days after they make an eligible termination payment or a departing Australia superannuation payment where they have withheld amounts from payments in accordance with Subdivision 12-C , section 12-85 or Subdivision 12-FA , section 12-305 . | The exemption above applies to payment summaries given on or after the date of this notice.