effective for payments made on or after 1 July 2002
Reference: Variation 24
Document type: Variation of amount required to be withheld
Enabling act: Taxation Administration Act 1953
Date of issue: 28 June 2002
Signatory: Megan Yong Assistant Commissioner of Taxation
Registration number: F2006B00300
Registration date: 10 February 2006


I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are: • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953 ); and • within the class of cases described below. | • covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 (TAA 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 TAA 1953 to meet the special circumstances of that class of cases. | Payments covered by subdivision 12-B of Schedule 1 to the TAA 1953 , where (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 (ITAA 1997 ) by a payer; (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee; (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. | (i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 (ITAA 1997 ) by a payer; (ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee; (iii) the donation is made under a regular planned giving arrangement; and (iv) the payee has not advised the payer that they do not want a variation to the amount withheld. | In working out how much a payer is required to withhold under the withholding schedules (known as the PAYG tax tables), a payer may disregard so much of a withholding payment (covered by subdivision 12-B of Schedule 1 to the TAA 1953 ) that is paid to a deductible gift recipient by the payer on behalf of the payee. | A deductible gift recipient is defined in section 995-1 of the ITAA 1997 to take its meaning from section 30-227 of the ITAA 1997 . | This variation is effective for payments made on or after 1 July 2002.