{"id":"F2005L01216","name":"Notice of Variation - Legislative Instrument - Variation of amount to be withheld from certain payments made by trustees of bankrupt estates in accordance with section 15-15 of Schedule 1 to the Taxation Administration Act 1953","slug":"f2005l01216","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":321801,"registerId":"commonwealth-F2005L01216-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Notice of Variation - Legislative Instrument - Variation of amount to be withheld from certain payments made by trustees of bankrupt estates in accordance with section 15-15 of Schedule 1 to the Taxation Administration Act 1953","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nNotice of Variation – Legislative Instrument\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify that I have varied the amount to be withheld from payments made by trustees of bankrupt estates that are:\n\n-   covered by Subdivisions 12-35, 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953; and\n-   within the class of cases described below.\n\nto an amount equal to 31.5% of the total payment.\n\nI make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made on or after 1 July 2005.\n\nClass of cases\n\nPayments which include amounts paid as:\n\n1.  a back payment of wages, including unpaid amounts of leave already taken (and including underpayment of wages over any period) that were accrued prior to the date on which the administrator was appointed\n2.  unused annual leave for employees\n3.  payment in lieu of notice for employees\n4.  redundancy pay for employees and\n5.  long service leave for employees,\n\nwhen paid by the trustee of a bankrupt estate.\n\nSigned at …17:00, this the 13th day of .May 2005.\n\n![](image.001.png)\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3124},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope, applying only to withholding obligations for specific employment termination payments made by trustees in bankruptcy. It does not expand beyond the class of cases described."},"complexity_factors":["Single fixed percentage rate (31.5%) with no tiers, thresholds, or conditional logic","Limited to five clearly enumerated payment types","Applies exclusively to one category of payer (trustees of bankrupt estates)","No cross-references to external formulas or secondary calculations"],"plain_english_summary":"Sets a flat 31.5% tax withholding on certain employee payments made by bankruptcy trustees. \n\nIt requires trustees to deduct and remit 31.5% from payments to employees owed unpaid wages and entitlements in insolvency, simplifying tax collection by replacing the usual, more complex withholding rules."}},"importantCases":[],"_links":{"self":"/api/acts/f2005l01216","history":"/api/acts/f2005l01216/history","analysis":"/api/acts/f2005l01216/analysis","conflicts":"/api/acts/f2005l01216/conflicts","importantCases":"/api/acts/f2005l01216/important-cases","documents":"/api/acts/f2005l01216/documents"}}