Document ID: chunk:federal_register_of_legislation:F2016L00107:body:0:p1
Version: federal_register_of_legislation:F2016L00107
Segment Type: other
Provision Reference: 
Character Range: 0–3183

Legislative Instrument

Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15, subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of the class of cases described below.

This legislative Instrument repeals the following legislative instruments:
       * Legislative Instrument No.F2006B00294 registered on 7 February 2006.
       * Legislative Instrument No.F2006B00298 registered on 7 February 2006.
       * Legislative Instrument No.F2006B00292 registered on 7 February 2006.
       * Legislative Instrument No.F2006B00322 registered on 10 February 2006.
       * Legislative Instrument No.F2006B00299 registered on 24 February 2006.

Signed by DCT Steve Vesperman
Deputy Commissioner of Taxation
4 February 2016

      1. Name of instrument

    This instrument is the Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners.

    2.                  Commencement

    This instrument commences on the day after it is registered.

    3.                  Application

    This instrument applies to withholding payments that are made to a religious practitioner and are:

         • covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and
    • within the class of cases described below.

    Class of cases

    (a) For allowances made to religious practitioners as described below, provided:

         • 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, or the payee is not required to substantiate the claim because of a provision contained in Division 900 of the Income Tax Assessment Act 1997, and
         • the amount and nature of the allowance is shown separately in the accounting records of the payer.

    Allowances:

               1. Cents per kilometre car expense payments calculated using the approved rate for payments made up to 5000 business kilometres by applying the rate to the number of kilometres travelled. The rate is prescribed by regulation (under the Income Tax Assessment Regulations 1997).

             ii.            Domestic or overseas travel allowance (excluding overseas accommodation allowance) involving an overnight absence from the payee's ordinary place of residence up to the reasonable allowances amount published in the annual ATO Determination relating to allowances.

    (b) For payments made for locum services as described below:

             * payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter.

    (c)