{"id":"F2006B00403","name":"Taxation Administration Act 1953 - PAYG Withholding Variation: Under 18 years of age and no Tax File Number declared (28/06/2000)","slug":"taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40615,"registerId":"commonwealth-F2006B00403-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - PAYG Withholding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 Tax File Number declared (28/06/2000)","content":"Pay As You Go (PAYG) Withholding\n\nVariation of amount required to be withheld\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 Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1\n\nto the Taxation Administration Act 1953; and\n\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 Taxation Administration Act 1953 to meet the special circumstances of that class of cases.\n\nEffective for payments made on or after 1 July 2000\n\nThis variation applies to payments made on or after 1 July 2000.\n\nClass of cases\n\nThe class of cases consists of those cases where all of the following 3 conditions are satisfied:\n\n1.  An entity pays amounts to an individual who is under 18 years of age;\n2.  The individual has not provided the entity with a TFN declaration that is in effect;\n3.  The amounts paid by the entity to the individual do not exceed:\n\n-   where the entity pays the individual weekly: $112; or\n-   where the entity pays the individual fortnightly: $225; or\n-   where the entity pays the individual monthly: $489.\n\nThe threshold amounts apply whether or not the individual is entitled to annual leave loading.\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":1578},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a discrete, narrow variation addressing a specific class of cases (minors earning below threshold amounts without TFNs). It does not appear to have expanded beyond its original purposive scope of providing tax relief for low-income junior employees."},"complexity_factors":["References to multiple subdivisions of Schedule 1 to the Taxation Administration Act 1953 (Subdivisions 12-B, 12-C, and 12-D)","Three cumulative conditions that must all be satisfied for the variation to apply","Variable monetary thresholds contingent on pay frequency (weekly/fortnightly/monthly)","Cross-reference to enabling power in section 15-15 of Schedule 1"],"plain_english_summary":"This variation allows employers to withhold no tax on pay to workers under 18 who haven’t given a TFN declaration, provided their earnings are very small (within the stated weekly/fortnightly/monthly thresholds). It protects teenage casuals and eases compliance for small businesses by stopping punitive top-rate withholding on pocket-money–level pay."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu","history":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu/history","analysis":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu/analysis","conflicts":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu/important-cases","documents":"/api/acts/taxation-administration-act-1953-payg-withholding-variation-under-18-years-of-age-and-no-tax-file-nu/documents"}}