Reference: Variation 27
Document type: Pay as you go (PAYG) withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 15 August 2003
Signatory: Erin Holland Deputy Commissioner of Taxation


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary the amounts required to be withheld from withholding payments that are: • covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by Subdivision 12-B, 12-C and 12-D of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | The amount required to be withheld is varied upwards to include the additional withholding amounts as per the table below: Weekly earnings Additional withholding $400 to $1000 $1 >$1,000 to $1,200 $3 >$1200 $5 | I made 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. | This variation applies to payments made from 20 August 2003. | Class of cases | This variation applies to payments that are: • subject to the rates of withholding specified in the withholding schedules; and • occur during a financial year that has 53 pay periods; | • subject to the rates of withholding specified in the withholding schedules; and • occur during a financial year that has 53 pay periods; | where the payee has requested that additional amounts be withheld in accordance with the table above and the payee has given the payer an effective Tax file number declaration .