{"id":"F2006B00295","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Office Holders (19/12/2000)","slug":"taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40595,"registerId":"commonwealth-F2006B00295-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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: Office Holders (19/12/2000)","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nNotice of Variation of Rate of Withholding\n\nI, Michael Joseph Carmody, Commissioner of Taxation, have varied to nil the amount required to be withheld from withholding payments that are:\n\n-   covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and\n-   within the class of cases described below.\n\nI have made this variation of the rate of withholding under the power contained in section 15-15, Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nI have exempted entities from the requirement to issue payment summaries under section 16-155 and 16-160 for payments that are:\n\n-   covered by section 12-40 or section 12-45 of Schedule 1 of the Taxation Administration Act 1953; and\n-   within the class of cases described below.\n\nI have made this exemption from giving payment summaries under the power contained in section 16-180 of Schedule 1 of the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made after 1 July 2000\n\nThis variation is effective for payments made on or after 1 July 2000.\n\nClass of cases\n\nA payment to an individual (a partner in a partnership or a director or employee of another entity) appointed as a director, member of a committee of management of a company, or an office holder, who is required to remit those payments to another entity (the partnership or the other entity).\n\nSigned at Canberra, this 19th day of December 2000.\n\nSigned by Michael Carmody\n\nCommissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2108},"content_quality":"ok","complexity_score":2,"rejection_reason":"","scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope. It was always intended to address the specific administrative situation where office holders act as conduits for payments to other entities, and has not expanded beyond that singular purpose."},"complexity_factors":["Single, unconditional variation to a nil withholding rate","One clearly defined class of cases with three specific criteria (individual status, office holder role, obligation to remit)","Minimal cross-referencing limited to enabling provisions (ss 15-15 and 16-180 of Schedule 1)","No definitions, schedules, or computational provisions within the instrument"],"plain_english_summary":"This notice removes PAYG withholding and the payment-summary requirement for company directors and office-holders who merely act as conduits—i.e., receive director fees but are obliged to immediately remit them to another entity (for example, their partnership or employer company). It affects individual directors/office-holders in that position and matters because payers no longer withhold tax on those payments. Effective for payments made on or after 1 July 2000."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-office-holders-19-12-2000/documents"}}