{"id":"F2022L01145","name":"Taxation Administration: Withholding Variation to Nil for Low Income Minors Legislative Instrument 2022","slug":"taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102593,"registerId":"commonwealth-F2022L01145-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the Taxation Administration: Withholding Variation to Nil for Low Income Minors Legislative Instrument 2022.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on 1 October 2022.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to withholding payments made on or after 1 October 2022.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nThe amount required to be withheld from the following withholding payments is varied to nil:\n\n(1) Payments covered by Subdivisions 12-B (except section 12-55), 12-C or 12-D in Schedule 1 to the Act, where the payee:\n\n(a) is an individual under 18 years of age at the time of payment,\n\n(b) has not provided the payer with a tax file number (TFN) declaration that is in effect, and\n\n(c) is to receive an amount which does not exceed:\n\n(i) $350 where the payer pays the payee on a weekly basis,\n\n(ii) $700 where the payer pays the payee on a fortnightly basis, or\n\n(iii) $1,517 where the payer pays the payee monthly.\n\n(2) Payments covered by section 12-190 in Subdivision 12-E of Schedule 1 to the Act, where:\n\n(a) the supplier is an individual under 18 years of age at the time of payment,\n\n(b) the supplier does not quote an Australian business number (ABN) to the payer, and\n\n(c) the amount paid to the supplier does not exceed $350 per week.","sortOrder":3},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\nTerms in this determination that are defined in the Act have the same meaning as in the Act.\n\n> Note Section 3AA of the Act provides that an expression in Schedule 1 to the Act has the same meaning as in the Income Tax Assessment Act 1997.","sortOrder":4},{"sectionNumber":"6. Repeal","sectionType":"part","heading":"6. Repeal","content":"## 6. Repeal\n\nThe instrument specified in Schedule 1 to this instrument is repealed.\n\nSchedule 1\n\nTaxation Administration Act 1953 – Variation of withholding for low income minors where no TFN or ABN provided (F2012L00884)","sortOrder":5}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains a targeted nil-withholding variation for low-income minors lacking TFN/ABN and specifies per-payment thresholds and pay-frequency rules (s4). It replaces a prior variation by repeal (Schedule 1) but, on its face, does not expand or narrow the qualifying categories beyond those set out here."},"complexity_factors":["Age condition (individual under 18) required to qualify (s4)","Different documentary conditions: absence of TFN for payees or absence of ABN for suppliers (s4)","Payment-amount thresholds vary by pay frequency (weekly, fortnightly, monthly) and must be applied per payment (s4)","Tie-in to multiple Schedule 1 subdivisions and specific sections of the Act (Subdivisions 12-B/C/D and 12-E; s4)","Commencement and application dates set precise temporal boundary (commences and applies from 1 October 2022)","Repeal of an earlier instrument requires administrators to replace prior practice (Schedule 1)"],"plain_english_summary":"This instrument sets withholding tax to nil for certain Schedule 1 payments to individuals under 18 who have not given a TFN (or an ABN for suppliers), provided each payment does not exceed the stated weekly, fortnightly or monthly limits. It applies to withholding payments made on or after 1 October 2022.\n\nPayers must apply the nil variation once age, TFN/ABN status and payment frequency meet the thresholds (s4); affected parties are minor payees/suppliers and the payers who would otherwise withhold. The instrument also repeals an earlier variation (Schedule 1)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains the same narrow scope as its 2012 predecessor—providing a specific withholding variation for low-income minors. It does not expand beyond this original purpose; it merely updates and continues the existing administrative arrangement."},"complexity_factors":["Very short instrument (6 sections plus schedule)","Only 1 defined term reference (incorporating definitions from parent Act by reference)","Simple conditional structure: 3 criteria for each of 2 payment types","No nested exceptions or complex cross-referencing beyond standard references to Taxation Administration Act 1953 and Income Tax Assessment Act 1997","Clear monetary thresholds with straightforward temporal application"],"plain_english_summary":"This instrument stops payers withholding tax from under-18s who haven’t given a TFN or ABN, where their pay is below set thresholds (weekly $350, fortnightly $700, monthly $1,517). \n\nIt affects young casual workers, their employers and suppliers, preventing automatic top-rate withholding for low earners so minors aren’t left out-of-pocket until tax time and reducing red tape for businesses."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20","history":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20/history","analysis":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20/analysis","conflicts":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20/conflicts","importantCases":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20/important-cases","documents":"/api/acts/taxation-administration-withholding-variation-to-nil-for-low-income-minors-legislative-instrument-20/documents"}}