{"id":"F2007L01196","name":"Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees","slug":"taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65322,"registerId":"commonwealth-F2007L01196-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nPay as you go withholding\n\nNotice exempting entities from giving a duplicate copy of a payment summary to payees – Legislative Instrument\n\n  \nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 or [16-160](http://atolaw/061204101748/ViewFrame.htm?LocID=%22PAC%2F19530001%2FSch1-16-160%22) of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a \"copy\" of the payment summary required to be provided under those sections.\n\nEffective for payment summaries given on or after the date of this notice  \nThis exemption applies to payment summaries given on or after 1 May 2007.\n\nClass of entities\n\nThis exemption applies to entities making payments covered under Subdivisions 12-B (except sections 12-55 and 12-60), 12-C (except section 12-85) and 12-D of Schedule 1 to the Taxation Administration Act 1953.  \n  \nEntities are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155 or [16-160](http://atolaw/061204101749/ViewFrame.htm?LocID=%22PAC%2F19530001%2FSch1-16-160%22) of Schedule 1 to the Taxation Administration Act 1953.\n\nSigned on the sixteenth day of April 2007\n\n![](image.001.png)\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2239},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument remains focused on its original narrow purpose of exempting specific entities from the duplicate copy requirement and has not expanded beyond this administrative relief function."},"complexity_factors":["Single-purpose instrument with narrow scope","Limited cross-referencing to specific sections of the Taxation Administration Act 1953 (sections 16-155, 16-160, 16-180 and Subdivisions 12-B, 12-C, 12-D)","Specific exceptions within the applicable subdivisions (sections 12-55, 12-60, and 12-85 are excluded)","No conditional logic or nested exceptions beyond the class definition"],"plain_english_summary":"This notice removes the legal requirement that entities supplying withholding payment summaries must provide a duplicate copy, so payers need only give the original payment summary. It mainly affects employers and businesses making payments covered by Subdivisions 12‑B, 12‑C and 12‑D of the Taxation Administration Act 1953 (with some payment types excluded). The change cuts administrative burden and paper waste while preserving recipients’ original payment summaries."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-","history":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-notice-exempting-entities-from-giving-a-duplicate-/documents"}}