1Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts’ Estates) Legislative Instrument 2025

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Commonwealth Coat of Arms of Australia

 

Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts’ Estates) Legislative Instrument 2025

I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument.

Dated

Ben Kelly

Deputy Commissioner of Taxation

 

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  Withholding Variation

Schedule 1—Repeals

PAYG Withholding Variation: Variation of amount to be withheld from certain payments made by external administrators and trustees of bankrupt estates

 

 

1  Name

  This instrument is the Taxation Administration (Withholding Variation for Certain Payments Made by External Administrators and Trustees of Bankrupts’ Estates) Legislative Instrument 2025.

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 instrument 1 July 2025.

Note: This table relates only to the provisions of this instrument as originally made.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

Note: A number of expressions used in this instrument have the same meaning as in Schedule 1 to the Act. Expressions in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act). The following expressions are relevantly defined in section 995-1 of the Income Tax Assessment Act 1997: