Variation 53

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Australian Government

This legislative instrument repeals and replaces Variation 46 (F2016L00440) registered on 30 March 2016.

Taxation Administration Act 1953

PAYG Withholding Variation

I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument

This instrument is the PAYG Withholding Variation: Body Corporate.

2. Commencement

This instrument commences on the day after its registration on the Federal Register of Legislative Instruments.

3. Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporates (F2016L00440), registered on 30 March 2016.

4. Application

This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of:

(i)

body corporate levies;

(ii)

access fees to inspect books of account, insurance policies, rolls, minutes etc; or

(iii)

fees payable to the body corporate for the collection of rents from the common property.

5. Determination

The amount to be withheld from payments covered by this instrument is varied to nil.

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Signed on 5 October 2016

Matthew Bambrick
Acting Deputy Commissioner of Taxation

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Registration Number: F2016L01640

Registration Date: 25 October 2016

Variation 53 - Explanatory statement

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