Variation 44
Australian Government
This legislative instrument has been repealed by Variation 50 (F2016L01580)This legislative Instrument repeals the following legislative instrument:
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- Legislative Instrument No. F2006B00301 registered on 10 February 2006.
Taxation Administration Act 1953
PAYG Withholding Variation
I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.
1. Name of instrument
This instrument is the PAYG Withholding Variation: Labour Hire reimbursements and allowances.
2. Commencement
This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.
3. Repealing of existing instrument
This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Labour hire reimbursements and allowances (F2006B00301), registered on 10 February 2006.
4. Application
This instrument applies to payments that are covered by section 12-60 in Schedule 1 to the Taxation Administration Act 1953 within the class of cases described below.
Class of cases
A payment for reimbursement of actual expenses incurred by the labour hire worker, provided:
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- the expense that the labour hire worker incurs is related directly to the labour hire worker's work or services performed under the labour hire arrangement
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- the expenses that the labour hire worker incurred may be able to be claimed as a tax deduction at least equal to the amount of the reimbursement
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- the labour hire worker is able to substantiate the tax deduction claimed, and
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- the amount and nature of the reimbursement is shown separately in the accounting records of the payer.
A payment for allowances of expected expenses incurred by the labour hire worker, provided:
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- the labour hire worker is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance,
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- the labour hire worker is able to substantiate the tax deduction claimed, and
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- the amount and nature of the allowance is shown separately in the accounting records of the payer.
Allowances:
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- Cents per kilometre car expense payments up to amounts calculated using the approved cents per kilometre rate (to a maximum of 5000 business kilometres).
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- Domestic or overseas travel expenses involving an overnight absence from the labour hire worker's ordinary place of residence.
5. Amount to be withheld
The amount to be withheld from payments covered by this instrument has been varied to nil.
Signed on 29 March 2016
Steve Vesperman
Deputy Commissioner of Taxation
Registration Number: F2016L00436
Registration Date: 30 March 2016
Variation 44 - Explanatory statement