Reference: Variation 34
Document type: Notice of variation
Enabling act: Taxation Administration Act 1953
Signatory: Signed on Erin Holland Deputy Commissioner of Taxation
Registration number: F2012L00884
Registration date: 18 April 2012
This legislative Instrument repeals Variation 4 (F2006B00403) and Variation 5 (F2006B00230) | This instrument also revokes PAYG withholding variation - Under 18 years of age and no Tax File Number declared (Instrument No: F2006B00403) registered on 21 st February 2006 and PAYG withholding variation - Under 18 years of age and no ABN (Instrument No: F2006B00230) registered on 6 th February 2006.


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: 1. Covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953 and the payee: • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. Or 2. Covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and the supplier: • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | 1. Covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953 and the payee: • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. Or 2. Covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and the supplier: • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | • is an individual who is under 18 years of age at the time of payment, and • has not provided the payer with a TFN declaration that is in effect, and • is to receive an amount which does not exceed: - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. | - $350 where the payer pays the payee weekly or - $700 where the payer pays the payee fortnightly or - $1,517 where the payer pays the payee monthly. | • is an individual who is under 18 years of age at the time of payment, and • does not quote an Australian Business Number (ABN) to the payer and • the amount does not exceed $350 per week for the period. | 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. | This instrument also revokes PAYG withholding variation - Under 18 years of age and no Tax File Number declared (Instrument No: F2006B00403) registered on 21 st February 2006 and PAYG withholding variation - Under 18 years of age and no ABN (Instrument No: F2006B00230) registered on 6 th February 2006. | Commencement | This variation applies to payments made on or after 1st July 2012.