{"id":"F2005B03286","name":"Taxation Administration Act 1953 - PAYG Withholding - Tax Tables: Special Tax Tables for Individuals Employed in the Shearing Industry (18/10/2000)","slug":"taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":33213,"registerId":"commonwealth-F2005B03286-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding - Tax Tables: Special Tax Tables for Individuals Employed in the Shearing Industry (18/10/2000)","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nNotice of withholding schedules\n\nI, Michael Joseph Carmody, Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 that I have made the withholding schedule listed below. The schedule applies to payments made on or after 26 October 2000.\n\nThe special tax table for individuals in the shearing industry specifies the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by section 12-35 of Schedule 1.\n\nI made the schedule under sections 15-25 and 15-30 of Schedule 1 and for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988.\n\nThe withholding schedule can be obtained from the Australian Taxation Office by telephoning 13 28 66.\n\nAttached withholding schedule made:\n\nPay As You Go (PAYG) Withholding Tax Tables\n\nNat 2571-10.2000 Special Tax Table for individuals working in the shearing industry\n\nDated this 18th day of October 2000.\n\nSigned by Michael Carmody\n\nCommissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1955},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This notice establishes the original special withholding schedule for shearing industry employees exactly as intended. It remains tightly scoped to its specific purpose of creating industry-specific tax collection mechanisms without expanding into broader administrative changes."},"complexity_factors":["Single-purpose instrument establishing only one specific tax table","No defined terms or interpretation sections","Straightforward commencement date (26 October 2000)","Relies on external document (NAT 2571) for technical calculations rather than embedding complex formulas","Limited cross-references confined to standard empowering provisions in the Taxation Administration Act 1953"],"plain_english_summary":"This document is an official notice from the Commissioner of Taxation instructing employers in the **shearing industry** (sheep shearing) on how much tax to deduct from workers' pay.\n\n**What it does:**\n- Creates a special tax withholding table specifically for shearing industry workers, effective from 26 October 2000\n- Requires employers to use this special table instead of standard PAYG (Pay As You Go) withholding tables\n\n**Why shearing needs special rules:**\nShearing work is highly seasonal and casual. Workers often move between multiple employers in short periods, making standard weekly or fortnightly tax calculations impractical. The special table accounts for these irregular work patterns.\n\n**What gets withheld:**\n- Income tax\n- Medicare levy (public health coverage)\n- Higher education debts (HECS/HELP repayments)\n\n**How to use it:**\nEmployers obtain the actual tax calculation charts (form NAT 2571) by contacting the Australian Taxation Office."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl","history":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-tax-tables-special-tax-tables-for-individuals-empl/documents"}}