PAYG Withholding Variation: Body Corporate
Reference: Variation 53
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 5 October 2016
Signatory: Matthew Bambrick Acting Deputy Commissioner of Taxation
Registration number: F2016L01640
Registration date: 25 October 2016
This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016.

I, Matthew Bambrick, Acting 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: Body Corporate. | 2. Commencement: This instrument commences on the day after its registration on the Federal Register of Legislative Instruments. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016. | 4. Application: This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of: (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. | 5. Determination: The amount to be withheld from payments covered by this instrument is varied to nil.