Reference: Variation 36
Document type: Notice of variation
Enabling act: Taxation Administration Act 1953
Date of issue: 15 March 2013
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2013L00522
Registration date: 21 March 2013


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by section 13-5 of Schedule 1 to the Taxation Administration Act 1953 • within the class of cases described below. | • covered by section 13-5 of Schedule 1 to the Taxation Administration Act 1953 • 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. | Commencement | This instrument commences on the day after registration on the Federal Register of Legislative Instruments. | Class of cases | Any alienated personal services payment that is: • received by a personal services entity, relates to one or more individuals' personal services income • salary or wages paid to the individual, or individuals, within 14 days after the end of the relevant PAYG payment period, and • the payment is equal to, or greater than either: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100. | • received by a personal services entity, relates to one or more individuals' personal services income • salary or wages paid to the individual, or individuals, within 14 days after the end of the relevant PAYG payment period, and • the payment is equal to, or greater than either: 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100. | 1. 70% of the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period; or 2. A net personal services income percentage applied to the gross personal services income (exclusive of GST) received by the personal services entity during the current PAYG payment period -The net personal services income percentage is calculated by dividing the personal services entity's gross personal services income (exclusive of GST) less allowable deductions (excluding salary or wages paid in accordance with subsection 86-15(4) of the Income Tax Assessment Act 1997 ) for the previous income year by the personal services entity's gross personal services income (exclusive of GST) for the previous income year and multiplying this amount by 100.