{"id":"F2012L00584","name":"Taxation Administration Act 1953 - PAYG Withholding - Payment summary deferral - Employment termination and departing Australia superannuation payments (02/03/2012)","slug":"taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88793,"registerId":"commonwealth-F2012L00584-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding - Payment summary deferral - Employment termination and departing Australia superannuation payments (02/03/2012)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Pay As YouGo (PAYG) Withholding\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\nTaxation Administration Act 1953\n\n \n\nPay As You Go (PAYG) Withholding\n\n \n\n# Payment summary deferral - Employment termination and departing Australia superannuation payments\n\n \n\n \n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, defer the due date to give a copy of a payment summary to the Commissioner under section 16-165 (1) (b) and section 16-166 (b) of Schedule 1 to the Taxation Administration Act 1953. The due date is varied to 14 August following the financial year in which the payment was made.\n\n \n\nThis variation is made under section 388-55 of Schedule 1 to the Taxation Administration Act 1953.\n\n \n\nThis legislative instrument revokes Legislative Instrument No. F2006B11584 registered on the 16th November 2006\n\n \n\nCommencement\n\n \n\nThis instrument commences on the day after registration on the Federal Register of Legislative Instruments.\n\n \n\n \n\nSigned on 2 March 2012\n\n \n\n \n\n \n\nErin Holland\n\nDeputy Commissioner of Taxation\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2700},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument revokes and replaces a 2006 decision (F2006B11584) but maintains the identical scope—deferring the due date for submission of specific payment summaries to the Commissioner. It does not expand beyond the original administrative purpose of providing timely relief for complex payment reporting."},"complexity_factors":["Single operative provision with one clear directive (varying the due date to 14 August)","No definitions or interpretation section required","Limited scope applying to only two specific payment types","Minimal cross-referencing (only cites enabling section 388-55 and superseded instrument)"],"plain_english_summary":"**What this does**\n\nThis decision by the Australian Taxation Office (ATO) gives employers extra time to submit specific tax paperwork. Normally, when an employer makes an **employment termination payment** (a lump sum paid when someone loses their job) or pays superannuation to someone **leaving Australia permanently**, they must give the ATO a copy of the payment summary by a set deadline. This instrument pushes that deadline back to **14 August** following the end of the financial year.\n\n**Who it affects**\n\n*   Employers who make employment termination payments or departing Australia superannuation payments\n*   Employees or former employees receiving these payments\n\n**Why it matters**\n\nThese payments involve complex tax calculations. The extra time helps employers ensure accuracy in their reporting to the ATO. This instrument replaces an earlier 2006 decision (F2006B11584) and continues the arrangement under the *Taxation Administration Act 1953*."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an","history":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-payment-summary-deferral-employment-termination-an/documents"}}