effective from 1 July 2000 to 30 June 2001 for payments made on or after 1 July 2000 where all or part of a *supply to which the payment relates is made after that date
Reference: Variation 9
Document type: Variation of rate of withholding
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 28 June 2000
Signatory: Commissioner of Taxation
Registration number: F2006B00230
Registration date: 20 June 2001


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 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 , Schedule 1 of the Taxation Administration Act 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 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made between 1 July 2000 and 30 June 2001 | This variation is effective from 1 July 2000 to 30 June 2001 for payments made on or after 1 July 2000 where all or part of a *supply to which the payment relates is made after that date. | [* as defined in section 9-10 of the A New Tax System (Goods and Services Act) 1999 (GST Act 1999)] | Class of cases | 1. 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. | 2. Any payment to an indigenous artist for artistic works where the indigenous artist (i) has income from art activities of less than $10 000 per annum; (ii) qualifies for a Special Zone A rebate; and (iii) does not quote an ABN to the payer. | (i) has income from art activities of less than $10 000 per annum; (ii) qualifies for a Special Zone A rebate; and (iii) does not quote an ABN to the payer. | 3. Any payment where the supplier has not quoted an ABN and the payment is wholly for a (i) financial supply as defined in Part 3-1, Division 3 of A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations 1999). However, the requirements in subregulation 40-13(1)(a) and (b) Part 3-1, Division 3 the GST Regulations 1999 need not be satisfied; (ii) supply of residential rent as described in subdivision 40-B of the GST Act 1999; (iii) supply of residential premises as described in subdivision 40-C GST of the Act 1999; and (iv) supply of precious metals as described in subdivision 40-D of the GST Act 1999; and (v) supply by a school tuckshop or canteen as described in subdivision 40-E of the GST Act 1999. | (i) financial supply as defined in Part 3-1, Division 3 of A New Tax System (Goods and Services Tax) Regulations 1999 (GST Regulations 1999). However, the requirements in subregulation 40-13(1)(a) and (b) Part 3-1, Division 3 the GST Regulations 1999 need not be satisfied; (ii) supply of residential rent as described in subdivision 40-B of the GST Act 1999; (iii) supply of residential premises as described in subdivision 40-C GST of the Act 1999; and (iv) supply of precious metals as described in subdivision 40-D of the GST Act 1999; and (v) supply by a school tuckshop or canteen as described in subdivision 40-E of the GST Act 1999.