{"id":"F2016L00222","name":"PAYG Withholding Variation: Company Directors and Office Holders","slug":"payg-withholding-variation-company-directors-and-office-holders","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":94098,"registerId":"commonwealth-F2016L00222-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Company Directors and Office Holders","content":"Legislative Instrument\n\nPAYG WITHHOLDING VARIATION: COMPANY DIRECTORS AND OFFICE HOLDERS\n\nI, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under:\n\n    section 15\\-15 of Schedule 1 to the Taxation Administration Act 1953, and\n    section 16-180 of Schedule 1 to the Taxation Administration Act 1953.\n\nSteve Vesperman\n\nDeputy Commissioner of Taxation\n\nDated: 24 February 2016\n\n1.  Name of instrument\n\nThis determination is the PAYG Withholding Variation: Company Directors and Office Holders.\n\n2. Commencement\n\nThis instrument commences on 1 April 2016.\n\n3. Repealing of existing instrument\n\nThis legislative instrument repeals the following legislative instruments:\n\n    PAYG Withholding Variation: Office Holders – F2006B00295, registered on 10 February 2006.\n    PAYG Withholding Variation: Partnerships – F2006B00404, registered on 21 February 2006.\n\n4. Application\n\nThis instrument applies to payments by an entity that are covered by section 12-40 or section 12-45 of Schedule 1 to the Taxation Administration Act 1953 which are made to an individual who is a partner in a partnership, or a director or employee of another entity appointed as:\n\n    a director\n    a member of a committee of management of a company, or\n    an office holder\n\nwho is required to pay those payments to the entity of which they are a partner, director or employee.\n\n5. Amount to be withheld\n\nThe amount to be withheld from payments covered by this instrument has been varied to nil.\n\n    6. Payment summaries\n\nAn entity is exempted from the requirement to issue payment summaries under section 16-155 and 16-160 for payments that are covered by this instrument.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3071},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument consolidates two previously separate legislative instruments (PAYG Withholding Variation: Office Holders and PAYG Withholding Variation: Partnerships) into a single instrument. While the substantive tax treatment remains unchanged, the scope of this instrument is broader than each individual predecessor as it now covers both office holders and partnerships in one document."},"complexity_factors":["References to six specific sections of the Taxation Administration Act 1953","Conditional application depends on identifying specific legal relationships (partner, director, committee member, office holder)","Requires understanding of PAYG withholding concepts and payment summary obligations","Repeals two predecessor instruments, requiring historical context to fully understand"],"plain_english_summary":"This rule exempts normal PAYG withholding and the need for a payment summary when an organisation pays a director, partner, or office holder but the recipient is legally obliged to pass the money on to the company, partnership or entity they represent. It prevents unnecessary tax deductions and paperwork where funds merely pass through an individual, and consolidates two separate 2006 rules (office holders and partnerships) into one instrument."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-company-directors-and-office-holders","history":"/api/acts/payg-withholding-variation-company-directors-and-office-holders/history","analysis":"/api/acts/payg-withholding-variation-company-directors-and-office-holders/analysis","conflicts":"/api/acts/payg-withholding-variation-company-directors-and-office-holders/conflicts","importantCases":"/api/acts/payg-withholding-variation-company-directors-and-office-holders/important-cases","documents":"/api/acts/payg-withholding-variation-company-directors-and-office-holders/documents"}}