PAYG Withholding Variation: Body corporates
Reference: Variation 46
Document type: PAYG Withholding Variation
Enabling act: Taxation Administration Act 1953
Date of issue: 29 March 2016
Signatory: Steve Vesperman Deputy Commissioner of Taxation
Registration number: F2016L00440
Registration date: 30 March 2016
This legislative Instrument repeals the following legislative instrument: • Legislative Instrument No. F2006B00402 registered on 21 February 2006. | This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006.

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument: This instrument is the PAYG Withholding Variation: Body corporates. | 2. Commencement: This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016. | 3. Repealing of existing instrument: This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006. | 4. Application: This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of: (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. (i) body corporate levies; (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or (iii) fees payable to the body corporate for the collection of rents from the common property. | 5. Amount to be withheld: The amount to be withheld from payments covered by this instrument is varied to nil.