Australian Taxation Office
Taxation Administration Act 1953
Variation of amount required to be withheld
I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, vary the amount required to be withheld as described below from withholding payments that are:
- covered by subdivision 12-B (Payments for work and services) of Schedule 1 to the Taxation Administration Act 1953 (TAA 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 TAA 1953 to meet the special circumstances of that class of cases.
Class of cases
Payments covered by subdivision 12-B of Schedule 1 to the TAA 1953, where
(i) part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 (ITAA 1997) by a payer;
(ii) the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee;
(iii) the donation is made under a regular planned giving arrangement; and
(iv) the payee has not advised the payer that they do not want a variation to the amount withheld.
Amount Required to be withheld
In working out how much a payer is required to withhold under the withholding schedules (known as the PAYG tax tables), a payer may disregard so much of a withholding payment (covered by subdivision 12-B of Schedule 1 to the TAA 1953) that is paid to a deductible gift recipient by the payer on behalf of the payee.
A deductible gift recipient is defined in section 995-1 of the ITAA 1997 to take its meaning from section 30-227 of the ITAA 1997.
Effective for payments made after 1 July 2002
This variation is effective for payments made on or after 1 July 2002.
Signed at Sydney, this 28th day of June 2002
Signed by Megan Yong
Assistant Commissioner of Taxation