PAYG withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty
Reference: OPS 2005/JPDA01
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 29 August 2005
Signatory: Signed by Raelene Vivian Deputy Commissioner of Taxation
Registration number: F2005L02407
Registration date: 29 August 2005


1. Name of Instrument: This instrument is the PAYG withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty. | 2. Commencement: This instrument commences on 1 October 2005. | 3. Purpose: Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953 . | 4. Withholding Schedule: Schedule: 23 NAT Number: 7288-08.2005. Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty, has effect from 1 October 2005. | 5. Revocation of current schedule: The current tax table - Pay as you go (PAYG) withholding - special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty done at Dili on 20 May 2002 (NAT 7288-6.2004) is revoked.