Taxation Administration Act 1953 PAYG Withholding Payment summary deferral Employment termination and departing Australia superannuation payments (02/03/2012) (Cth)

Taxation Administration Act 1953

Pay As You Go (PAYG) Withholding

Payment summary deferral - Employment termination and departing Australia superannuation payments

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, defer the due date to give a copy of a payment summary to the Commissioner under section 16-165 (1) (b) and section 16-166 (b) of Schedule 1 to the Taxation Administration Act 1953. The due date is varied to 14 August following the financial year in which the payment was made.

This variation is made under section 388-55 of Schedule 1 to the Taxation Administration Act 1953.

This legislative instrument revokes Legislative Instrument No. F2006B11584 registered on the 16^th November 2006

Commencement

This instrument commences on the day after registration on the Federal Register of Legislative Instruments.

Signed on 2 March 2012

Erin Holland

Deputy Commissioner of Taxation