Reference: Variation 13
Document type: Variation of rate of withholding
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 28 June 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00294
Registration date: 25 June 2002


I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and • within the class of cases described below. | I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made from 1 July 2000 to 31 December 2000 | This variation applies to payments made from 1 July 2000 to 31 December 2000. | Class of cases | Any payment to a religious practitioner for performing any: 1. pastoral duties; and 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs. | 1. pastoral duties; and 2. other duties directly related to the practice, study, teaching or propagation of religious beliefs.