{"id":"F2007L02031","name":"Taxation Administration Act 1953 - Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (28/06/2007)","slug":"taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67085,"registerId":"commonwealth-F2007L02031-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (28/06/2007)","content":"Taxation Administration Act\n\nVariation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.\n\nDated: 28 June 2007\n\nErin Holland\n\nDeputy Commissioner of Taxation\n\n1 Name of instrument\n\nThis instrument is the Taxation Administration Act - Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number.\n\n2 Commencement\n\nThis instrument commences on 1 July 2007.\n\n3 Purpose\n\nThis instrument ensures that amounts of non assessable non exempt income paid to a superannuation beneficiary are not subject to withholding when the payee has not quoted their tax file number (TFN). Without this variation, withholding would be required from these amounts when paid in conjunction with assessable amounts.\n\n4 Variation to the rate of withholding\n\nThis instrument applies to payments that include amounts covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953, where the payee has not provided the payer with a TFN declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936.\n\nThe amount to withhold is varied to nil for that portion of the payment which is non assessable non exempt income of the payee.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2541},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument implements the specific variation described in the purpose section without expanding beyond the stated scope of exempting non-assessable non-exempt income from TFN-related withholding requirements."},"complexity_factors":["Cross-references to multiple statutory provisions across two Acts (Taxation Administration Act 1953 and Income Tax Assessment Act 1936)","Technical tax terminology requiring knowledge of 'non-assessable non-exempt income' and TFN declaration rules","Conditional application limited to specific payment types (section 12-80 and subsection 12-85(a) of Schedule 1)"],"plain_english_summary":"This instrument fixes a technical problem by ensuring superannuation funds do not have to withhold tax from the tax‑free (non-assessable non-exempt) portion of payments, even when the beneficiary hasn’t provided a TFN. It affects superannuation funds making payments and beneficiaries receiving tax‑free components, removing unjustified withholding on those amounts."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben","history":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben/history","analysis":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben/analysis","conflicts":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben/important-cases","documents":"/api/acts/taxation-administration-act-1953-variation-to-the-rate-of-withholding-for-certain-superannuation-ben/documents"}}