{"id":"F2017L01280","name":"PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number","slug":"payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":97205,"registerId":"commonwealth-F2017L01280-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number","content":"Legislative Instrument\n\nPAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under section 15\\-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nDeputy Commissioner of Taxation\n\nDated: 7 September 2017\n\n    Name of instrument\n\nThis instrument is the PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number.\n\n    2. Commencement\n    This instrument commences on the day after its registration on the Federal Register of Legislation.\n\n    3. Repealing of existing instrument\n    This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007.\n\n    4. Application\n\nThis instrument applies to payments covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953, where the payee has not provided the payer with a tax file number declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\n    5. Amount to be withheld\n    The amount to withhold is varied to nil for that portion of the payment which is non-assessable non-exempt income of the payee.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of an existing 2007 instrument with identical scope. It maintains the same limited purpose: varying withholding rates for specific superannuation payments where no TFN is quoted. No expansion of scope."},"complexity_factors":["Very short instrument (5 sections, ~150 words)","Only 2 defined concepts referenced externally (sections 12-80, 12-85 of TAA 1953; Division 3 of Part VA of ITAA 1936)","Single operative provision with straightforward conditional logic (if payment is non-assessable non-exempt, withholding = nil)","No nested exceptions or internal definitions","Clear repeal and replacement structure"],"plain_english_summary":"This instrument stops superannuation funds from withholding tax where a payment (to someone who hasn’t given a TFN) comprises non-assessable non-exempt income — effectively reducing withholding to zero on those tax-free components.  \n\nIt affects super funds (payers) and beneficiaries (payees) by avoiding unnecessary withholding and the need for recipients to lodge returns to reclaim tax on amounts that are not taxable."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument repeals and replaces the 2007 variation (F2007L02031) but confines application to the same categories of payments (s.12‑80 and s.12‑85(a)) where no TFN declaration has been provided and only to the NANE portion. The text shows a procedural update rather than an expansion of scope."},"complexity_factors":["Narrow subject-matter: limited to PAYG withholding on superannuation beneficiaries who have not quoted a TFN (applies only to s.12‑80 and s.12‑85(a)).","Cross-references to other statutes: depends on definitions and effect of TFN declarations in Division 3 of Part VA of the Income Tax Assessment Act 1936 and the concept of non-assessable non-exempt income.","Administrative discretion: made under s.15‑15 of Sch 1 to the Taxation Administration Act 1953, which permits the Deputy Commissioner to vary withholding rates.","Operational implementation: requires payers to identify the NANE portion of payments and apply a nil rate, creating an operational compliance task.","Instrument replacement: repeals and replaces an earlier 2007 instrument, requiring attention to continuity but no new complex administrative framework in this text."],"plain_english_summary":"This instrument (made under s.15‑15 of Sch 1 to the Taxation Administration Act 1953) sets the PAYG withholding rate to nil for the portion of superannuation payments that is non‑assessable non‑exempt (NANE) income where the beneficiary has not provided a TFN declaration. It applies to payments covered by s.12‑80 or s.12‑85(a). Mechanically, payers withhold nothing on NANE portions (reducing immediate tax withheld) while beneficiaries remain incentivised to supply TFNs and payers must identify NANE portions correctly."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe","history":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe/history","analysis":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe/analysis","conflicts":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe/conflicts","importantCases":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe/important-cases","documents":"/api/acts/payg-withholding-variation-certain-superannuation-beneficiaries-who-have-not-quoted-a-tax-file-numbe/documents"}}