not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December
Reference: Variation 22
Document type: Variation of amount required to be withheld
Enabling act: Taxation Administration Act 1953
Date of issue: 25 June 2002
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00298
Registration date: 7 February 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil, the amount required to be withheld from a withholding payment that is made to a religious practitioner and is: • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases listed below. | • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953 ; and • within the class of cases listed 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 Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation applies to payments made on or after 1 July 2002. | This variation applies to payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter. | Interpretation | • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December. | • For the purpose of this variation, 'locum services' include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties. • 'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997 . • 'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17 . • A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December.