{"id":"F2006B00230","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Under 18 years of age and no ABN (20/06/2001)","slug":"taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40576,"registerId":"commonwealth-F2006B00230-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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: Under 18 years of age and no ABN (20/06/2001)","content":"Pay As You Go (PAYG) Withholding\n\nNotice of variation of amount required to be withheld\n\nI, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:\n\n-   covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 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 TAA 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made on or after 1 July 2001\n\nThis variation applies to payments made on or after 1 July 2001.\n\nClass of cases\n\nAny payments made to individuals under the age of 18 (eighteen) years where the payment\n\n(i) does not exceed $120 per week; and\n\n(ii) the supplier does not quote an Australian Business Number (ABN) to the payer.\n\nSigned at Canberra, this 20th day of June 2001.\n\nSigned by Murray Crowe\n\nAssistant Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2217},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope of exempting low-value payments to minors from ABN withholding obligations. There is no evidence of scope creep beyond the specific class of cases described."},"complexity_factors":["Two clear, objective eligibility criteria (age under 18 and weekly payment cap of $120)","Single operative effect (variation of withholding rate to nil)","No nested exceptions or conditional logic beyond the basic class definition","Limited cross-referencing to only the empowering provisions in the Taxation Administration Act"],"plain_english_summary":"This rule exempts Australian employers from PAYG withholding when paying casual workers under 18 up to $120 per week, even if the worker doesn’t provide an ABN. It targets employers hiring teens for small jobs and young workers in that pay range, cutting paperwork and preventing onerous withholding on minimal, irregular payments."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-abn-20-06-2/documents"}}