Taxation Administration Act 1953 PAYG Withholding Variation: Under 18 years of age and no Tax File Number declared (28/06/2000) (Cth)

Pay As You Go (PAYG) Withholding

Variation of amount required to be withheld

I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:

§     covered by Subdivision 12-B (except section 12-55), 12C or 12D in Schedule 1

to the Taxation Administration Act 1953; and

§     within the class of cases described below.

I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

Effective for payments made on or after 1 July 2000

This variation applies to payments made on or after 1 July 2000.

Class of cases

The class of cases consists of those cases where all of the following 3 conditions are satisfied:

1.    An entity pays amounts to an individual who is under 18 years of age;

2.    The individual has not provided the entity with a TFN declaration that is in effect;

3.    The amounts paid by the entity to the individual do not exceed:

·   where the entity pays the individual weekly: $112; or

·   where the entity pays the individual fortnightly: $225; or

·   where the entity pays the individual monthly: $489.

The threshold amounts apply whether or not the individual is entitled to annual leave loading.

Signed at Canberra, this 28^th day of June 2000.

Signed by Michael Carmody

Commissioner of Taxation