1Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026

---

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8

Commonwealth Coat of Arms of Australia

 

Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026

I, Will Day, Deputy Commissioner of Taxation, make the following legislative instrument.

Dated   25 February 2026

Will Day

Deputy Commissioner of Taxation

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  Withholding amount varied to nil

Schedule 1—Repeals

PAYG Withholding Variation: Insurance and Compensation

 

1  Name

This instrument is the Taxation Administration (PAYG Withholding Variation for Certain Insurance and Compensation Payments when an ABN is not Quoted) Legislative Instrument 2026.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this document The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under section 15-15 in Schedule 1 to the Act.

4  Definitions

  In this instrument:

Act means the Taxation Administration Act 1953.

compulsory third party scheme has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.

statutory compensation scheme has the meaning given by section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999.