{"id":"F2006B00211","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Insurance and Compensation (17/11/2003)","slug":"taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40569,"registerId":"commonwealth-F2006B00211-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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: Insurance and Compensation (17/11/2003)","content":"Pay as you go (PAYG) withholding\n\nNotice of variation of amount required to be withheld\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nI, Erin Kathleen Holland, Deputy 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 made this variation of the amount required to be withheld under the power contained in section 15-15 in Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nThis variation is effective for payments made on or after the date on which a copy of this notice is published in the Gazette.\n\nClass of cases\n\nAny payment made by:\n\n1.  an insurer to another entity in settlement of a claim under an insurance policy, or\n2.  an entity operating a statutory compensation scheme to another entity in settlement of a claim for compensation under that scheme, or\n3.  an entity operating a compulsory third party scheme to another entity in settlement of a claim for compensation under that scheme.\n\nExpressions used in the class of cases have the same meaning as in A New Tax System (Goods and Services Tax) Act 1999.\n\nSigned at Moonee Ponds, this 17th day of November 2003.\n\nSigned by Erin Holland\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2068},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This notice maintains its original narrow scope limited to exempting insurance and compensation settlements from PAYG withholding obligations. It has not expanded beyond this specific administrative purpose."},"complexity_factors":["Short, single-purpose instrument (under 300 words)","Cross-references to two external sections (12-190 and 15-15 of Schedule 1 to the Taxation Administration Act 1953)","Definitions imported from the GST Act 1999 rather than defined within the instrument","No nested conditions or exceptions"],"plain_english_summary":"This notice sets PAYG withholding to zero for payments that settle insurance claims, statutory compensation and compulsory third‑party schemes (e.g., CTP). Normally payers must withhold up to 47% if a recipient lacks an ABN; this change lets insurers and compensation bodies pay claimants—often individuals without ABNs—their full settlements without upfront tax deductions. The Deputy Commissioner made the variation under the Taxation Administration Act; it takes effect once gazetted."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-insurance-and-compensation-17-11-2003/documents"}}