Reference: Variation 12
Document type: Notice of variation of amount required to be withheld
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 20 June 2001
Signatory: Murray Crowe Assistant Commissioner of Taxation
Registration number: F2006B00477
Registration date: 11 May 2004


I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and • within the class of cases described below. | • covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 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 TAA 1953 to meet the special circumstances of that class of cases. | Effective for payments made from 1 July 2001 to 30 June 2002 | This variation applies to payments made from 1 July 2001 to 30 June 2002. | Class of cases | Any payment to an indigenous artist for artistic works where the indigenous artist: (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer. | (i) qualifies for a Special Zone A rebate; and (ii) does not quote an Australian Business Number (ABN) to the payer.