Commonwealth legislation

PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006)

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

3/10 complexity

This instrument creates special tax withholding rules for employers paying workers in the Joint Petroleum Development Area (JPDA) – a specific maritime zone between Australia and East Timor governed by the Timor Sea Treaty.

What it does:

Legally establishes a specific tax table (Schedule 23, NAT 7288-10.2006) that employers must use when calculating tax to withhold from workers in the JPDA
Replaces the previous 2005 version of the same schedule

Who it affects:

Employers making payments to individuals who perform work or services in the JPDA (an offshore petroleum development zone)
Workers receiving these payments

Why it matters: Workers in the JPDA don't use standard Australian tax tables. Because this area operates under special international arrangements between Australia and East Timor, a separate withholding schedule applies to ensure the correct amount of tax is deducted from wages.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006).

PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006)

PAYG withholding – Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty

I, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

Dated : 10 October 2006

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Geoffrey Robinson

Deputy Commissioner of Taxation

Name of Instrument

This instrument is the PAYG withholding – Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.

Commencement

This instrument commences on 1 January 2007.

Purpose

Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953.

Withholding Schedule

Schedule: 23

NAT Number: 7288-10.2006

Title: Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty,

has effect from 1 January 2007.

Revocation of current withholding schedule

The previous version of this withholding schedule, as listed below, is to be withdrawn:

Schedule: 23

NAT Number: 7288-08.2005

Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 PAYG Withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (10/10/2006)

PAYG withholding – Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty

I, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

Dated : 10 October 2006

Geoffrey Robinson

Deputy Commissioner of Taxation

Name of Instrument

Commencement

This instrument commences on 1 January 2007.

Purpose

Withholding Schedule

Schedule: 23

NAT Number: 7288-10.2006

Title: Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty,

has effect from 1 January 2007.

Revocation of current withholding schedule

The previous version of this withholding schedule, as listed below, is to be withdrawn:

Schedule: 23

NAT Number: 7288-08.2005

Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.