Australian Taxation Office
Taxation Administration Act 1953
Variation of amount required to be withheld
I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have varied to nil, the amount required to be withheld from a withholding payment that is made to a religious practitioner and is:
- covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and
- within the class of cases listed 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 2002.
This variation applies to payments made on or after 1 July 2002.
Class of Cases
This variation applies to payments made by a religious institution to a religious practitioner for locum services performed for a period of not greater than two (2) days in a quarter. Previous services performed in the quarter count in determining whether the religious practitioner has performed locum services for a period of not greater than two (2) days in a quarter.
Interpretation
- For the purpose of this variation, ‘locum services’ include activities performed by a religious practitioner in relieving another religious practitioner of his or her duties.
- ‘Religious practitioner’ takes its meaning from section 995-1 of the Income Tax Assessment Act 1997.
- ‘Religious institution’ is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17.
- A quarter is defined in section 995-1 of the Income Tax Assessment Act 1997 as a period of three months ending 31 March, 30 June, 30 September or 31 December.
Signed at Sydney, this 25th day of June 2002
Signed by Megan Yong
Assistant Commissioner of Taxation