effective for payments made on or after 1 July 2000
Reference: Variation 8
Document type: Variation of rate of withholding
Enabling act: Pay As You Go (PAYG) Withholding
Date of issue: 28 June 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00404
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 section 12-40 of Schedule 1 of the Taxation Administration Act 1953; and • made to an individual partner that is appointed as a director to a company because of their connection with a particular partnership and subject to a further agreement with the partnership, is required to remit all such fees received in relation to the directorship, to that partnership. | • covered by section 12-40 of Schedule 1 of the Taxation Administration Act 1953; and • made to an individual partner that is appointed as a director to a company because of their connection with a particular partnership and subject to a further agreement with the partnership, is required to remit all such fees received in relation to the directorship, to that partnership. | I make this variation of the rate of withholding under the power contained in section 15-15 , Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | Effective for payments made after 1 July 2000 | This variation is effective for payments made on or after 1 July 2000.