Commonwealth legislation

Taxation Administration Act 1953 - PAYG Withholding Variation: Community Development Employment Projects (08/09/2004)

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 instrument changes PAYG withholding for Indigenous Australians in the Community Development Employment Projects (CDEP) program by requiring employers to use the ATO’s special calculation (NAT 12005) instead of standard tax tables. It applies to grant-funded CDEP wages, Scheme Participant Supplements, and related top‑up payments from 1 November 2004.

It mattered because CDEP payments blended welfare and wages, so the tailored withholding better reflected recipients’ hybrid income and typically reduced over‑withholding.

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Current sections

Direct links to the current provisions in Taxation Administration Act 1953 - PAYG Withholding Variation: Community Development Employment Projects (08/09/2004).

Taxation Administration Act 1953 - PAYG Withholding Variation: Community Development Employment Projects (08/09/2004)

Australian Taxation Office

Taxation Administration Act 1953

Variation of amount required to be withheld

I, John Michael Becker, Assistant Commissioner of Taxation, vary the amount to be withheld from a withholding payment that is:

covered by Subdivisions 12B or 12D of Schedule 1 to the Taxation Administration Act 1953; and
within the class of cases described below.

The amount of withholding is varied to the amount calculated using the rules set down in NAT 12005, PAYG withholding guide – a guide for payers participating in Community Development Projects (CDEP).

I make this variation of the amount required to be withheld under the powers contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

Effective for payments made on or after 1 November 2004.

Class of cases

Payments which include amounts paid:

as a wage to a participant in a project under the Community Development Employment Projects (CDEP) program from the wages component of a grant made under the program,
by way of a benefit under Part 3.15A of the Social Security Act 1991 (CDEP Scheme Participant Supplement) and
as top up payments associated with these payments.

Signed at Canberra, this 8th day of September 2004

Signed by

John Michael Becker

Assistant 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 Variation: Community Development Employment Projects (08/09/2004)