Taxation Determination TD 2001/10







1. Yes. However the Commissioner has varied the requirement for a duplicate copy to be given in the circumstances outlined in paragraphs 4 and 4A of this Determination. | 2. An entity (the payer) which makes a payment to another entity, that is subject to Pay As You Go (PAYG) withholding, is required to issue the recipient of the payment (the payee) with both an original and a duplicate copy of a PAYG withholding payment summary, as per sections 16-155, 16-160 and 16-167 in Schedule 1 to the Taxation Administration Act 1953 ('TAA 1953'). | 3. However, section 16-180 in Schedule 1 to the TAA 1953 enables the Commissioner of Taxation, having regard to the special circumstances of a particular case or class of cases to exempt an entity or a class of entities from the specific requirements of issuing payment summaries referred to in sections 16-155, 16-160 and 16-167 in Schedule 1 to the TAA 1953. A copy of a variation that applies to a class of entities must be provided to each entity or published in the Gazette. | 4. Where an entity (the payer) has made a PAYG withholding from a payment because; | the Commissioner of Taxation has exempted the payer entity from the requirement to provide the recipient of the payment with a duplicate copy of the original payment summary under the power contained in section 16-180 having regard to the special circumstances of this class of cases. A copy of the notice of exemption to this effect was published in the Commonwealth of Australia Gazette No. GN 42, 25 October 2000. The exemption is effective from 11 October 2000 and applies to payment summaries given on or after that date. | 4A. Where the payer has made a PAYG withholding from: | the Commissioner has exempted the payer from the requirement to provide the recipient of the payment with a duplicate copy of the original payment summary. The Commissioner has granted the exemption under the power contained in section 16-180 of Schedule 1 to the TAA 1953 having regard to the special circumstances of this class of cases. A copy of the notice of exemption to this effect was registered on the Federal Register of Legislative Instruments on 30 April 2007. The exemption is effective from 1 May 2007 and applies to payment summaries given on or after that date. | 5. Entities making a PAYG withholding from a payment in the circumstance described in paragraphs 4 and 4A of this Determination are thereby only required to provide the recipient of the payment with the original payment summary in accordance with sections 16-155, 16-160 or 16-167 in Schedule 1 to the TAA 1953. | Commissioner of Taxation 9 May 2001 | Not previously issued in draft form


Legislative references: TAA 1953 Schedule 1 TAA 1953 Sch 1 Subdiv 12-B TAA 1953 Sch 1 12-55 TAA 1953 Sch 1 12-60 TAA 1953 Sch 1 Subdiv 12-C TAA 1953 Sch 1 12-85 TAA 1953 Sch 1 Subdiv 12-D TAA 1953 12-140 TAA 1953 12-145 TAA 1953 12-150 TAA 1953 12-155 TAA 1953 12-160 TAA 1953 12-165 TAA 1953 12-170 TAA 1953 12-190 TAA 1953 12-210 TAA 1953 12-215 TAA 1953 12-220 TAA 1953 12-225 TAA 1953 12-245 TAA 1953 12-250 TAA 1953 12-255 TAA 1953 12-260 TAA 1953 12-280 TAA 1953 12-285 TAA 1953 16-155 TAA 1953 16-160 TAA 1953 16-167 TAA 1953 16-180
Subject references: Pay As You Go PAYG Withholding PAYG Payment Summaries