{"id":"F2006B11584","name":"PAYG Withholding: Notice of exemption from requirement to give a copy of payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953 (29/05/2002)","slug":"payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57534,"registerId":"commonwealth-F2006B11584-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding: Notice of exemption from requirement to give a copy of payment summary to the Commissioner within 14 days under section 16-165(1)(b) and section 16-166(b) of Schedule 1 to the Taxation Administration Act 1953 (29/05/2002)","content":"Pay As You Go (PAYG) Withholding\n\nNotice of exemption from requirement to give a copy of payment summary to the Commissioner within 14 days under section 16-165 (1) (b) and section 16-166 (b) of Schedule 1 to the Taxation Administration Act 1953\n\nI, Megan Elizabeth Yong, A/g Assistant Commissioner of Taxation, pursuant to\n\nsection 16-180 of Schedule 1 to the Taxation Administration Act 1953 do hereby exempt entities from the requirement to give a copy of a payment summary to the Commissioner within 14 days under section 16-165 (1) (b) and section 16-166 (b) of Schedule 1 to the Taxation Administration Act 1953. This applies to withholding payments covered by Subdivision 12-C, section 12-85 (Eligible termination payments) and Subdivision 12-FA, section 12-305 (Departing Australia superannuation payments).\n\nPayers are therefore not required to give a copy of the payment summary to the Commissioner within 14 days after they make an eligible termination payment or a departing Australia superannuation payment where they have withheld amounts from payments in accordance with Subdivision 12-C, section 12-85 or Subdivision 12-FA, section 12-305.\n\nEffective for payment summaries given on or after the date of this notice\n\nThe exemption above applies to payment summaries given on or after the date of this notice.\n\nSigned at Canberra, this 29th day of May 2002.\n\nMegan Yong\n\nA/g Assistant Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1625},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a targeted administrative exemption exercising a discretion under section 16-180. It narrows the application of reporting requirements for specific payment types rather than expanding the scope of the original legislation."},"complexity_factors":["Multiple cross-references to Schedule 1 of the Taxation Administration Act 1953 (sections 16-165, 16-166, 16-180, 12-85, and 12-305)","Technical tax terminology requiring knowledge of PAYG withholding categories"],"plain_english_summary":"This notice removes the 14-day requirement to send the ATO a copy of payment summaries when tax is withheld from eligible termination payments (e.g., redundancy lump sums) and departing Australia superannuation payments. It affects employers and superannuation funds, cutting red tape while keeping obligations to give recipients their summaries and to report these payments to the ATO at the usual later lodgement time."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi","history":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi/history","analysis":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi/analysis","conflicts":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi/conflicts","importantCases":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi/important-cases","documents":"/api/acts/payg-withholding-notice-of-exemption-from-requirement-to-give-a-copy-of-payment-summary-to-the-commi/documents"}}