{"id":"F2006B00402","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Body Corporate (28/06/2000)","slug":"taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40614,"registerId":"commonwealth-F2006B00402-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding Variation: Body Corporate (28/06/2000)","content":"Pay As You Go (PAYG) Withholding\n\nVariation of amount required to be withheld\n\nI, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:\n\n-   covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953; and\n-   within the class of cases described below.\n\nI make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made on or after 1 July 2000\n\nThis variation applies to payments made on or after 1 July 2000.\n\nClass of cases\n\nAny payment to a body corporate of residential or commercial property made by a member of that body corporate in respect of\n\n1.  body corporate levies;\n2.  access fees to inspect books of account, insurance policies, rolls, minutes etc; or\n3.  fees payable to the body corporate for the collection of rents from the common property.\n\nSigned at Canberra, this 28th day of June 2000.\n\nSigned by Michael Carmody\n\nCommissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2255},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument remains confined to its original narrow purpose of exempting specific administrative payments within body corporate structures from PAYG withholding obligations."},"complexity_factors":["Conditional application limited to three explicitly defined payment types in the Class of cases","Requires understanding of external statutory framework (Taxation Administration Act sections 12-190 and 15-15) regarding ABN withholding obligations","Date-based commencement trigger (payments on or after 1 July 2000)"],"plain_english_summary":"This determination exempts members of a body corporate from the usual 47% PAYG withholding when paying that body corporate, even if it hasn’t provided an ABN. It prevents owners being forced to withhold large amounts from payments that fund building management.\n\nIt applies to payments such as body corporate levies, access fees and rent-collection charges, benefiting unit owners and bodies corporate by avoiding severe cash-flow disruption. Effective for payments made on or after 1 July 2000."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-body-corporate-28-06-2000/documents"}}