{"id":"F2012L00884","name":"Taxation Administration Act 1953 - Variation of withholding for low income minors where no TFN or ABN provided (13/04/2012)","slug":"taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89233,"registerId":"commonwealth-F2012L00884-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Variation of withholding for low income ","sectionType":"part","heading":"Variation of withholding for low income minors where no TFN or ABN provided","content":"# Variation of withholding for low income minors where no TFN or ABN provided\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:\n\n1.  Covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1 to the Taxation Administration Act 1953 and the payee:\n\n-   is an individual who is under 18 years of age at the time of payment, and\n-   has not provided the payer with a TFN declaration that is in effect, and\n-   is to receive an amount which does not exceed:\n\n\\- $350 where the payer pays the payee weekly or\n\n\\- $700 where the payer pays the payee fortnightly or\n\n\\- $1,517 where the payer pays the payee monthly.\n\nOr\n\n2. Covered by section 12-190 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953); and the supplier:\n\n-   is an individual who is under 18 years of age at the time of payment, and\n-   does not quote an Australian Business Number (ABN) to the payer and\n-   the amount does not exceed $350 per week for the period.\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\nThis instrument also revokes PAYG withholding variation – Under 18 years of age and no Tax File Number declared (Instrument No: F2006B00403) registered on 21st February 2006 and PAYG withholding variation – Under 18 years of age and no ABN (Instrument No: F2006B00230) registered on 6th February 2006.\n\nCommencement\n\nThis variation applies to payments made on or after 1st July 2012.\n\nSigned on 13 April 2012\n\nErin Holland\n\nDeputy Commissioner of Taxation","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2365},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument consolidates two previous separate variations from 2006 (one addressing TFN withholding, one addressing ABN withholding) into a single instrument and updates the income thresholds. The core scope—providing relief from withholding tax for low-income minors lacking tax file numbers or ABNs—remains unchanged. It does not expand the categories of taxpayers covered or introduce new types of withholding variations."},"complexity_factors":["References to four specific sections of Schedule 1 to the Taxation Administration Act 1953 (Subdivisions 12-B, 12-C, 12-D, and section 12-190)","Three different monetary thresholds depending on pay cycle frequency (weekly, fortnightly, monthly)","Revocation of two previous legislative instruments from 2006","Distinction between employment-type payments and business supplier payments"],"plain_english_summary":"This ruling lets employers and payers stop treating under‑18s who haven’t given a TFN or ABN as subject to top‑rate withholding when their pay is low — withholding is zero instead of the highest rate. It covers workers or suppliers under 18 who earn up to $350/week, $700/fortnight or $1,517/month.\n\nIt applies to payments from 1 July 2012 and replaces two earlier 2006 rulings."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-","history":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-/history","analysis":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-/analysis","conflicts":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-/important-cases","documents":"/api/acts/taxation-administration-act-1953-variation-of-withholding-for-low-income-minors-where-no-tfn-or-abn-/documents"}}