Australian Taxation Office
Taxation Administration Act 1953
Notice exempting a class of entities from giving payment summary
I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers from the requirements under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a payment summary. This exemption only applies to withholding payments:
- covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and
- within the class of cases outlined below.
I vary this requirement to give a payment summary under the power contained in section 16-180 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 exemption applies in respect of payments made on or after 1 July 2002.
Class of Cases
This exemption from the requirement to issue a payment summary to the recipient of a withholding payment under section 12-47 of Schedule 1 to the Taxation Administration Act 1953, applies to payments made by an entity that is not a religious institution:
- for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and
- for the performance of chaplaincy and/or counselling services where the payment does not exceed the following amounts:
- where the entity pays the religious practitioner weekly: $100; or
- where the entity pays the religious practitioner fortnightly: $200; or
- where the entity pays the religious practitioner monthly: $433.
Interpretation
- ‘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.
Signed at Sydney, this 25th day of June 2002
Signed by Megan Yong
Assistant Commissioner of Taxation