1Taxation Administration (Withholding Variation for Personal Services Income) Legislative Instrument 2023

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Taxation Administration (Withholding Variation for Personal Services Income) Legislative Instrument 2023

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

Dated  15 March 2023

Ben Kelly

Deputy Commissioner of Taxation

 

 

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  Variation of withholding for alienated personal services income

Schedule 1—Repeals

Variation of withholding for personal services income (15/03/2013)

 

1  Name

  This instrument is the Taxation Administration (Withholding Variation for Personal Services Income) Legislative Instrument 2023.

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 April 2023. 1 April 2023.

Note: This table relates only to the provisions of this instrument as originally made.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 of Schedule 1 to the Act.

4  Definitions

Note 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following:

(a) alienated personal services payment;

(b) amount required to be withheld;