Reference: Variation 5
Document type: Notice of variation of amount required to be withheld
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 20 June 2001
Signatory: Murray Crowe Assistant Commissioner of Taxation
Registration number: F2006B00230
Registration date: 6 February 2006


I, Murray Boyd Crowe, Assistant 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 Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation 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 TAA 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2001 | This variation applies to payments made on or after 1 July 2001. | Class of cases | Any payments made to individuals under the age of 18 (eighteen) years where the payment (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer. | (i) does not exceed $120 per week; and (ii) the supplier does not quote an Australian Business Number (ABN) to the payer.