{"id":"F2006L03348","name":"PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006)","slug":"payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":60742,"registerId":"commonwealth-F2006L03348-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006)","content":"PAYG withholding – Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty\n\nI, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.\n\nDated : 10 October 2006\n\n![](image.001.png)\n\nGeoffrey Robinson\n\nDeputy Commissioner of Taxation\n\n1.  Name of Instrument\n\nThis instrument is the PAYG withholding – Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.\n\n2. Commencement\n\nThis instrument commences on 1 January 2007.\n\n3. Purpose\n\nWithholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953.\n\n4. Withholding Schedule\n\nSchedule: 23\n\nNAT Number: 7288-10.2006\n\nTitle: Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty,\n\nhas effect from 1 January 2007.\n\n5. Revocation of current withholding schedule\n\nThe previous version of this withholding schedule, as listed below, is to be withdrawn:\n\nSchedule: 23\n\nNAT Number: 7288-08.2005\n\nTitle: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2155},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument performs a routine update of the withholding schedule reference from the 2005 version to the 2006 version. The scope remains limited to PAYG withholding for JPDA workers and does not expand to cover new types of payments or geographic areas."},"complexity_factors":["Incorporation by reference of external withholding schedule (NAT 7288-10.2006) without reproducing its mathematical formulas","Reliance on specialized knowledge of the Timor Sea Treaty and Joint Petroleum Development Area jurisdictional status","Version control mechanism explicitly revoking previous instrument (NAT 7288-08.2005)","Brief but dense with cross-references to Taxation Administration Act 1953 provisions"],"plain_english_summary":"This instrument creates special tax withholding rules for employers paying workers in the **Joint Petroleum Development Area (JPDA)** – a specific maritime zone between Australia and East Timor governed by the Timor Sea Treaty.\n\n**What it does:**\n- Legally establishes a specific tax table (Schedule 23, NAT 7288-10.2006) that employers must use when calculating tax to withhold from workers in the JPDA\n- Replaces the previous 2005 version of the same schedule\n\n**Who it affects:**\n- Employers making payments to individuals who perform work or services in the JPDA (an offshore petroleum development zone)\n- Workers receiving these payments\n\n**Why it matters:**\nWorkers in the JPDA don't use standard Australian tax tables. Because this area operates under special international arrangements between Australia and East Timor, a separate withholding schedule applies to ensure the correct amount of tax is deducted from wages."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo","history":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo/history","analysis":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo/analysis","conflicts":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo/conflicts","importantCases":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo/important-cases","documents":"/api/acts/payg-withholding-special-tax-table-for-payments-to-individuals-performing-work-or-services-in-the-jo/documents"}}