Reference: OPS 2005/2
Document type: Notice of Variation - Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 13 May 2005
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2005L01215
Registration date: 24 May 2005

Instrument ID: 2005/ITD/002 | • covered by Subdivisions 12-35 , 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases described below, | to an amount equal to 31.5% of the total payment. | I make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

1 Payments which include amounts paid as: back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice 4. redundancy pay for employees and 5. long service leave for employees. 1. back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed 2. unused annual leave for employees 3. payment in lieu of notice 4. redundancy pay for employees and 5. long service leave for employees. An external administrator is a liquidator, receiver, receiver and manager, voluntary administrator (appointed under the Corporations Act 2001 ) or an administrator of a deed of company arrangement.