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  • Property and Construction Industry Partnership – issues register – section 13 – PAYG

    All the issues in this section have been withdrawn. Information about PAYG matters is available at PAYG instalments essentials and PAYG withholding essentials on the ATO website.

    For specific information about PAYG and voluntary agreements, see the fact sheet PAYG and voluntary agreements.

    For specific information about the ABN and withholding requirements, see No ABN withholding - questions and answers on the ATO website.

    For information about whether supplies made by an individual under a PAYG voluntary agreement are included in the calculation of the turnover threshold for GST registration purposes (Issue 13.1.6), see Property and Construction Industry Partnership - issues register - section 17 - sundry issues.

    (a) added, (u) updated, (w) withdrawn

    Issue Number

    Index

    Date

    13

    PAYG

    13.1

    Voluntary agreement

    13.1.1

    What is a voluntary agreement?

    24/12/2003 (w)

    13.1.2

    What types of arrangements are suitable for a voluntary agreement?

    24/12/2003 (w)

    13.1.3

    What should a voluntary agreement include?

    24/12/2003 (w)

    13.1.4

    Is a new agreement needed for each task?

    24/12/2003 (w)

    13.1.5

    Do payees charge GST?

    24/12/2003 (w)

    13.1.6

    Will the $50,000 threshold apply to a sole trader who enters into a voluntary agreement with a payer? Or is the value of the work performed under the voluntary agreement limited to $50,000?

    24/12/2003 (w)

    13.2

    General PAYG issues

    13.2.1

    What are the implications for a tradesperson who both runs his own small business, but works part-time as an employee of another?

    24/12/2003 (w)

    13.2.2

    Will an unregistered strata company, which pays a proprietor as a gardener or allows a discount on levies (for services rendered or not) have to participate in the PAYG system and if so how will they account for these sums?

    24/12/2003 (w)

    13.2.3

    Will the owner of residential, commercial or industrial investment property require an Australian business number if the lessee is a business? For example, will the agent and the tenants be required to withhold tax if an ABN is not quoted? Will owners of residential properties be required to obtain ABNs where the rent they charge is input taxed?

    24/12/2003 (w)

      Last modified: 28 Jun 2010QC 16495