{"id":"F2009L00304","name":"PAYG Withholding - Special tax table - Joint Petroleum Development Area Withholding Schedule (05/02/2009)","slug":"payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":76858,"registerId":"commonwealth-F2009L00304-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding - Special tax table - Joint Petroleum Development Area Withholding Schedule (05/02/2009)","content":"Taxation Administration Act 1953\n\nPay as you go withholding\n\nTaxation Administration Act Special tax table - Joint Petroleum Development Area Withholding Schedule – Legislative instrument\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.\n\nThis legislative instrument will revoke Legislative Instrument No. F2006L03348 registered on the 13th day of October 2006.\n\nDated this 5th day of February 2009\n\n![](image.001.png)\n\nErin Holland\n\nDeputy Commissioner of Taxation\n\nCommencement\n\nThis instrument commences on 15 February 2009.\n\nPurpose\n\n(1) Withholding schedules specify the amounts, 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, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.\n\n(2) The withholding schedule in this instrument is made for the purposes of collecting income tax and Medicare levy.\n\nWithholding Schedule\n\nSchedule: 23\n\nNAT Number: 7288-02.2009.\n\nTitle: Special tax table - Joint Petroleum Development Area\n\nhas effect from 15 February 2009.\n\nRevocation of current withholding schedules\n\nThe current tax table – 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or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (NAT 7288-10.2006) is withdrawn.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3175},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument maintains the same scope as the 2006 version it replaces, continuing to regulate tax withholding for the JPDA without expanding to new jurisdictions or payment types."},"complexity_factors":["Cross-references to Subdivisions 12-B, 12-C and 12-D of Schedule 1 to the Taxation Administration Act 1953","Reliance on definitions from the Timor Sea Treaty (international agreement)","Revocation and replacement mechanism for prior legislative instrument","Geographically limited application requiring knowledge of JPDA boundaries"],"plain_english_summary":"This instrument sets special tax‑withholding rules for workers in the Joint Petroleum Development Area (JPDA), supplying formulas and tables for employers to calculate income tax and Medicare levy deductions. It updates a prior schedule so current rates apply, affecting JPDA employers and employees and ensuring correct withholding under the unique Australia–Timor‑Leste revenue‑sharing arrangements."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009","history":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009/history","analysis":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009/analysis","conflicts":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009/conflicts","importantCases":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009/important-cases","documents":"/api/acts/payg-withholding-special-tax-table-joint-petroleum-development-area-withholding-schedule-05-02-2009/documents"}}