{"id":"F2005L02407","name":"PAYG withholding - 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","slug":"payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":36883,"registerId":"commonwealth-F2005L02407-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG withholding - special tax tables for payments to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","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, Raelene Susan Vivian, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.\n\nDated: 29 August 2005\n\nSigned by Raelene Vivian\n\nDeputy Commissioner of Taxation\n\n1.  Name of Instrument\n\nThis instrument is the PAYG withholding – 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.\n\n2. Commencement\n\nThis instrument commences on 1 October 2005.\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: 7288-08.2005.\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,\n\nhas effect from 1 October 2005.\n\n5. Revocation of current schedule\n\nThe current tax table – Pay as you go (PAYG) withholding – 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 done at Dili on 20 May 2002 (NAT 7288-6.2004) is revoked.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1190},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument remains tightly focused on its original purpose of establishing PAYG withholding tables for JPDA workers, with no expansion beyond this specific maritime taxation arrangement."},"complexity_factors":["Short instrument containing only 5 operative sections","Incorporates actual tax calculation tables by external reference (Schedule 23, NAT 7288) rather than including them in the legislative text","Narrow, single-purpose scope limited to one specific geographic area (JPDA)","Standard revocation and commencement provisions with no conditional logic"],"plain_english_summary":"This instrument sets special PAYG withholding rules for people working in the Joint Petroleum Development Area (JPDA), requiring employers to use updated \"Schedule 23\" tax tables (replacing the 2004 version) when deducting income tax from JPDA wages. It affects JPDA oil and gas workers and their employers and commenced on 1 October 2005."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j","history":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j/history","analysis":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j/analysis","conflicts":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j/conflicts","importantCases":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j/important-cases","documents":"/api/acts/payg-withholding-special-tax-tables-for-payments-to-individuals-performing-work-or-services-in-the-j/documents"}}