Reference: Variation 10
Document type: Variation of amount required to be withheld
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 28 June 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00402
Registration date: 21 February 2006


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 in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by section 12-190 in Schedule 1 to 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 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2000 | This variation applies to payments made on or after 1 July 2000. | Class of cases | Any payment to a body corporate of residential or commercial property made by a member of that body corporate in respect of 1. body corporate levies; 2. access fees to inspect books of account, insurance policies, rolls, minutes etc; or 3. fees payable to the body corporate for the collection of rents from the common property. | 1. body corporate levies; 2. access fees to inspect books of account, insurance policies, rolls, minutes etc; or 3. fees payable to the body corporate for the collection of rents from the common property.