{"id":"F2005L01215","name":"Notice of Variation - Legislative Instrument - Variation of amount to be withheld from certain payments made by external administrators in accordance with section 15-15 of Schedule 1 to the Taxation Administration Act 1953","slug":"notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":34893,"registerId":"commonwealth-F2005L01215-current","compilationNumber":null,"startDate":"2026-04-01","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Notice of Variation - Legislative Instrument -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 external administrators 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 external administrators 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.  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\n4.  redundancy pay for employees and\n5.  long service leave for employees.\n\nAn external administrator is a liquidator, receiver, receiver and manager, voluntary administrator (appointed under the Corporations Act 2001) or an administrator of a deed of company arrangement.\n\nSigned at …17:00, this the 13th day of May 2005.\n\n![](image.001.png)\n\nErin Holland\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2977},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument remains narrowly targeted at its original purpose: establishing a specific withholding rate for termination payments made during external administration. No expansion beyond this specialised insolvency context is evident."},"complexity_factors":["Incorporates by reference three separate subdivisions of Schedule 1 to the Taxation Administration Act (12-35, 12-85 and 12-90) without reproducing their content","Depends on external statutory definitions of 'external administrator' from the Corporations Act 2001","Contains a temporal limitation for back payments restricting them to amounts 'accrued prior to the date on which the administrator was appointed'","Specifies five distinct categories of payments with slightly different qualifying criteria"],"plain_english_summary":"This notice requires external administrators (liquidators, receivers, voluntary or deed administrators) to withhold a flat 31.5% tax from certain employment-related lump‑sum payments made when an employer is in administration. It covers back pay, unused annual leave, payment in lieu of notice, redundancy and long service leave. The change simplifies withholding on large accrued entitlements and ensures tax is collected upfront when administrators distribute remaining company funds."}},"importantCases":[],"_links":{"self":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-","history":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-/history","analysis":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-/analysis","conflicts":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-/conflicts","importantCases":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-/important-cases","documents":"/api/acts/notice-of-variation-legislative-instrument-variation-of-amount-to-be-withheld-from-certain-payments-/documents"}}