{"id":"F2015L01528","name":"PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates","slug":"payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173082,"registerId":"commonwealth-F2015L01528-current","compilationNumber":null,"startDate":"2026-04-05","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates","content":"Legislative Instrument\n\nPAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates\n\nI, Sally Jane Druhan, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nSally Druhan\n\nDeputy Commissioner of Taxation\n\nDated: 25 September 2015\n\n1.  Name of instrument\n\nThis determination is the PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates\n\n2. Commencement\n\nThis instrument commences on 1 October 2015.\n\n3. Application\n\nThis instrument applies to a payment made by an external administrator or trustee of a bankrupt estate that is covered by Subdivisions 12-35, 12-85 and 12-90 of Schedule 1 to the Taxation Administration Act 1953, which accrued prior to the date on which the administrator or trustee was appointed, within the following categories:\n\na. back payments of wages, including unpaid amounts of leave already taken and underpayment of wages over any period\n\nb. unused annual leave\n\nc. payment in lieu of notice\n\nd. redundancy pay, and\n\ne. long service leave\n\nExcluding any amounts to the extent they fall within the tax-free component of a genuine redundancy payment.\n\n4. Amount to be withheld\n\nThe amount to be withheld from payments covered by this instrument is an amount equal to 34.5% of the total payment.\n\n5. Definitions\n\nAn external administrator is a liquidator, receiver, receiver and manager, voluntary administrator (appointed under the Corporations Act 2001) or an administrator of a deed of company arrangement.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1670},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope of varying PAYG withholding rates for pre-appointment payments by insolvency practitioners. No expansion beyond the stated categories of back-pay and termination entitlements."},"complexity_factors":["Single defined term ('external administrator') in section 5","Flat percentage rate (34.5%) with no marginal scales or conditional calculations","Straightforward application limited to five specific payment categories listed in section 3","Only basic cross-references to parent Act subdivisions (12-35, 12-85, 12-90)","Single exclusion clause regarding genuine redundancy tax-free components"],"plain_english_summary":"This determination requires insolvency practitioners (liquidators, receivers, administrators and trustees) to withhold a flat 34.5% tax rate on lump-sum back-pay and termination payments owed to employees for amounts that accrued before insolvency. It covers unpaid wages, unused leave, payment in lieu of notice, redundancy and long service leave, excluding the tax‑free portion of genuine redundancy payments. It simplifies withholding where payments span multiple tax years."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external","history":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external/history","analysis":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external/analysis","conflicts":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external/conflicts","importantCases":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external/important-cases","documents":"/api/acts/payg-withholding-variation-variation-of-amount-to-be-withheld-from-certain-payments-made-by-external/documents"}}