{"id":"F2016L01640","name":"PAYG Withholding Variation: Body Corporate","slug":"payg-withholding-variation-body-corporate","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95305,"registerId":"commonwealth-F2016L01640-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Body Corporate","content":"Legislative Instrument\n\nPAYG Withholding Variation: Body Corporate\n\nI, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15\\-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nMatthew Bambrick\n\nActing Deputy Commissioner of Taxation\n\nDated: 5 October 2016\n\n    Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Body Corporate.\n\n    2. Commencement\n\nThis instrument commences on the day after its registration on the Federal Register of Legislative Instruments.\n\n    3. Repealing of existing instrument\n\nThis legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016.\n\n    4. Application\n\nThis instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of:\n\n    (i) body corporate levies;\n    (ii) access fees to inspect books of account, insurance policies, rolls, minutes etc; or\n    (iii) fees payable to the body corporate for the collection of rents from the common property.\n\n    5. Determination\n\nThe amount to be withheld from payments covered by this instrument is varied to nil.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same narrow scope as its predecessor (which it explicitly replaces). It addresses a specific administrative convenience for a discrete category of payments (body corporate levies and related fees). There is no evidence of scope creep; the instrument remains tightly focused on its original purpose of exempting routine body corporate payments from PAYG withholding obligations."},"complexity_factors":["Very short instrument (5 sections, approximately 250 words)","Only 1 defined term used ('instrument' in the naming provision)","Single, clear operative provision (section 5) with no conditions or exceptions","Minimal cross-referencing (only references to the enabling legislation and the previous instrument being replaced)","Straightforward application provision with enumerated list of three specific payment types","No nested logic, temporal limitations, or operational exceptions"],"plain_english_summary":"This instrument sets the PAYG withholding rate to nil for certain payments property owners make to their body corporate — specifically body corporate levies, access fees for records, and rent‑collection fees.  \n\nIt affects owners in strata/owners corporations by removing the requirement to withhold (and remit) up to the top marginal rate, cutting administrative burden and allowing full payment to the body corporate."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces an earlier instrument (cl 3) but, on its face, preserves the same categories of payments and substitutes a nil withholding rate (Application cl 4; Determination cl 5). The text supplied shows no explicit expansion or contraction of the application beyond the prior instrument."},"complexity_factors":["Narrow subject-matter: applies only to specific payments by members to a body corporate (Application cl 4).","Simple operative change: a single determination varying withholding to nil (Determination cl 5).","Statutory cross-references: relies on authority in s15‑15 (Sch 1, TAA 1953) and coverage under s12‑190 (Sch 1, TAA) for which payments qualify.","Administrative timing: commencement tied to registration on the Federal Register of Legislative Instruments (cl 2).","Repeal/replace: instrument expressly repeals an earlier instrument, creating potential continuity/transition considerations (cl 3).","Interaction with PAYG system: changes withholding obligations and thus affects payer reporting/collection practices even though substantive tax liability is unchanged."],"plain_english_summary":"This instrument sets the PAYG withholding amount to nil for payments made by members to a residential or commercial body corporate for levies, fees to inspect books or records, and fees for collecting rent from common property (Application cl 4; Determination cl 5). It is made by the Deputy Commissioner under section 15‑15 (Sch 1, Taxation Administration Act 1953), takes effect the day after registration, and replaces an earlier instrument (cl 2–3)."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-body-corporate","history":"/api/acts/payg-withholding-variation-body-corporate/history","analysis":"/api/acts/payg-withholding-variation-body-corporate/analysis","conflicts":"/api/acts/payg-withholding-variation-body-corporate/conflicts","importantCases":"/api/acts/payg-withholding-variation-body-corporate/important-cases","documents":"/api/acts/payg-withholding-variation-body-corporate/documents"}}