{"id":"F2006B01573","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Community Development Employment Projects (08/09/2004)","slug":"taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40915,"registerId":"commonwealth-F2006B01573-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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: Community Development Employment Projects (08/09/2004)","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nVariation of amount required to be withheld\n\nI, John Michael Becker, Assistant Commissioner of Taxation, vary the amount to be withheld from a withholding payment that is:\n\n-   covered by Subdivisions 12B or 12D of Schedule 1 to the Taxation Administration Act 1953; and\n-   within the class of cases described below.\n\nThe amount of withholding is varied to the amount calculated using the rules set down in NAT 12005, PAYG withholding guide – a guide for payers participating in Community Development Projects (CDEP).\n\nI make this variation of the amount required to be withheld under the powers 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 November 2004.\n\nClass of cases\n\nPayments which include amounts paid:\n\n1.  as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program,\n2.  by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement) and\n3.  as top up payments associated with these payments.\n\nSigned at Canberra, this 8th day of September 2004\n\nSigned by\n\nJohn Michael Becker\n\nAssistant Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1586},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original determination creating the withholding variation for CDEP payments. As a primary instrument made under section 15-15 rather than an amending instrument, it establishes its own scope without deviation from prior intent."},"complexity_factors":["Single operative provision with straightforward class of cases definition","External incorporation of calculation method (NAT 12005) without reproducing content","Limited cross-referencing to only two specific subdivisions of the Taxation Administration Act and one section of the Social Security Act"],"plain_english_summary":"This instrument changes PAYG withholding for Indigenous Australians in the Community Development Employment Projects (CDEP) program by requiring employers to use the ATO’s special calculation (NAT 12005) instead of standard tax tables. It applies to grant-funded CDEP wages, Scheme Participant Supplements, and related top‑up payments from 1 November 2004.\n\nIt mattered because CDEP payments blended welfare and wages, so the tailored withholding better reflected recipients’ hybrid income and typically reduced over‑withholding."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-community-development-employment-project/documents"}}