{"id":"F2016L00440","name":"PAYG Withholding Variation: Body corporates","slug":"payg-withholding-variation-body-corporates","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":129043,"registerId":"commonwealth-F2016L00440-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Body corporates","content":"Legislative Instrument\n\nPAYG Withholding Variation: Body corporates\n\nI, Steve Vesperman, Deputy Commissioner of Taxation, make this variation under section 15\\-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nSteve Vesperman\n\nDeputy Commissioner of Taxation\n\nDated: 29 March 2016\n\n    Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Body corporates.\n\n    2. Effective dates\n\nThis instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.\n\n    3. Repealing of existing instrument\n\nThis legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006.\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. Amount to be withheld\n\nThe amount to be withheld from payments covered by this instrument is varied to nil.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2638},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument is a direct replacement of the 2006 legislative instrument of the same name, maintaining the identical scope of exempting specific body corporate payments (levies, access fees, and rent collection fees) from PAYG withholding requirements."},"complexity_factors":["Short instrument with only 5 operative sections","Requires understanding of the PAYG withholding framework in the Taxation Administration Act 1953","Limited application to three specific categories of payments","Temporary operation period with defined commencement and withdrawal dates","Cross-reference to section 12-190 of Schedule 1 to the Taxation Administration Act 1953"],"plain_english_summary":"This instrument makes a targeted change to PAYG withholding: property owners paying their body corporate no longer have to deduct tax when the body corporate doesn’t provide an ABN. Withholding is reduced to nil for body corporate levies, access fees (to inspect records) and rent collection fees. It therefore relieves owners of the section 12-190 TAA withholding obligation for those specific payments."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-body-corporates","history":"/api/acts/payg-withholding-variation-body-corporates/history","analysis":"/api/acts/payg-withholding-variation-body-corporates/analysis","conflicts":"/api/acts/payg-withholding-variation-body-corporates/conflicts","importantCases":"/api/acts/payg-withholding-variation-body-corporates/important-cases","documents":"/api/acts/payg-withholding-variation-body-corporates/documents"}}