Taxation Administration Act 1953 PAYG withholding Notice exempting entities from giving a duplicate copy of a payment summary to payees for any payment (Cth)

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 for any payment – 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, 16-160 or 16-167 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.

This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30^th day of April 2007.

Effective for payment summaries given on or after the date of this notice
This exemption applies to payment summaries given on or after 1 June 2008.

Class of entities

This exemption applies to entities making payments covered under Subdivisions 12-B, 12-C, 12-D, 12-E, 12-F, 12-FA, 12-FAA, 12-FB, 12-G, and Division 13 of Schedule 1 to the Taxation Administration Act 1953.

The exemption also applies to payments covered by section 86-40 of the Income Tax Assessment Act 1997.

As a result of this instrument, entities are only required to provide the recipient with the original payment summary in accordance with sections 16-155, 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953.

Signed on the 16th day of May 2008

Erin Holland

Deputy Commissioner of Taxation