effective for payments made on or after 1 July 2000
Reference: Variation 6
Document type: Notice of Variation of Rate of Withholding
Enabling act: Taxation Administration Act 1953
Date of issue: 19 December 2000
Signatory: Michael Carmody Commissioner of Taxation
Registration number: F2006B00301
Registration date: 10 February 2006

• covered by section 12-60 , Schedule 1 of the Taxation Administration Act 1953; and • within the class of cases described below. | I have made this variation of the rate of withholding under the power contained in section 15-15 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases. | This variation is effective for payments made on or after 1 July 2000. | Class of cases: • the expense that the payee incurs is related directly to the payee's work or services performed under the labour hire arrangement, • the expenses that the payee incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the reimbursement is shown separately in the accounting records of the payer. | • the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, and • the amount and nature of the allowance is shown separately in the accounting records of the payer.

1 Allowances: Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Domestic or overseas travel expenses involving an overnight absence from the payee's ordinary place of residence. 1. Cents per kilometre car expense payments calculated using the approved rates for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate varies depending on the engine capacity of the vehicle and is prescribed by regulation. 2. Domestic or overseas travel expenses involving an overnight absence from the payee's ordinary place of residence.