Reference: Variation 4
Document type: Variation of amount required to be withheld
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 28 June 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00403
Registration date: 21 February 2006


I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are: • covered by Subdivision 12-B (except section 12-55 ), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below. | • covered by Subdivision 12-B (except section 12-55 ), 12C or 12D in Schedule 1 to the Taxation Administration Act 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 Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made on or after 1 July 2000 | This variation applies to payments made on or after 1 July 2000. | Class of cases | The class of cases consists of those cases where all of the following 3 conditions are satisfied: 1. An entity pays amounts to an individual who is under 18 years of age; 2. The individual has not provided the entity with a TFN declaration that is in effect; 3. The amounts paid by the entity to the individual do not exceed: • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | 1. An entity pays amounts to an individual who is under 18 years of age; 2. The individual has not provided the entity with a TFN declaration that is in effect; 3. The amounts paid by the entity to the individual do not exceed: • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | • where the entity pays the individual weekly: $112; or • where the entity pays the individual fortnightly: $225; or • where the entity pays the individual monthly: $489. | The threshold amounts apply whether or not the individual is entitled to annual leave loading.