effective for payments made on or after 1 July 2000
Reference: Variation 7
Document type: Notice of Variation of Rate of Withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 19 December 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00295
Registration date: 10 February 2006


I, Michael Joseph Carmody, Commissioner of Taxation, have varied to nil the amount required to be withheld from withholding payments that are: • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this variation of the rate of withholding under the power contained in section 15-15 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | I have exempted entities from the requirement to issue payment summaries under section 16-155 and 16-160 for payments that are: • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this exemption from giving payment summaries under the power contained in section 16-180 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made after 1 July 2000 | This variation is effective for payments made on or after 1 July 2000. | Class of cases | A payment to an individual (a partner in a partnership or a director or employee of another entity) appointed as a director, member of a committee of management of a company, or an office holder, who is required to remit those payments to another entity (the partnership or the other entity).