Commonwealth legislation

Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

2/10 complexity

This notice removes the legal requirement that entities supplying withholding payment summaries must provide a duplicate copy, so payers need only give the original payment summary. It mainly affects employers and businesses making payments covered by Subdivisions 12‑B, 12‑C and 12‑D of the Taxation Administration Act 1953 (with some payment types excluded). The change cuts administrative burden and paper waste while preserving recipients’ original payment summaries.

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Current sections

Direct links to the current provisions in Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees.

Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees

Australian Taxation Office

Taxation Administration Act 1953

Pay as you go withholding

Notice exempting entities from giving a duplicate copy of a payment summary to payees – Legislative Instrument

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a "copy" of the payment summary required to be provided under those sections.

Effective for payment summaries given on or after the date of this notice
This exemption applies to payment summaries given on or after 1 May 2007.

Class of entities

This exemption applies to entities making payments covered under Subdivisions 12-B (except sections 12-55 and 12-60), 12-C (except section 12-85) and 12-D of Schedule 1 to the Taxation Administration Act 1953.

Entities are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953.

Signed on the sixteenth day of April 2007

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Deputy Commissioner of Taxation

Source text

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

1 Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a duplicate copy of a payment summary to payees