{"id":"F2006B00404","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Partnerships (28/06/2000)","slug":"taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40616,"registerId":"commonwealth-F2006B00404-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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: Partnerships (28/06/2000)","content":"Pay As You Go (PAYG) Withholding\n\nVariation of rate of withholding\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 12-40 of Schedule 1 of the Taxation Administration Act 1953; and\n-   made to an individual partner that is appointed as a director to a company because of their connection with a particular partnership and subject to a further agreement with the partnership, is required to remit all such fees received in relation to the directorship, to that partnership.\n\nI make 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\nEffective for payments made after 1 July 2000\n\nThis variation is effective for payments made on or after 1 July 2000.\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":1655},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument remains a narrow administrative variation addressing a specific double-taxation scenario involving partnership structures and director fees. It has not expanded beyond its original purpose of relieving withholding obligations for this particular class of payments."},"complexity_factors":["Single, clearly defined class of affected taxpayers with only three specific criteria","Straightforward nil variation with no nested conditions or exceptions","No cross-referencing amendments to other provisions"],"plain_english_summary":"This change sets the withholding rate to nil for director fees paid to individual partners who were appointed as company directors because of their partnership connection and who must remit all such fees to the partnership. It affects companies paying those fees and the partner-directors who never retain the income. The change prevents unnecessary withholding, avoiding cash-flow disruption and duplicate reporting when the partnership, not the individual, receives and reports the income."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-partnerships-28-06-2000/documents"}}