Notice 23

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Australian Taxation Office

Pay as you go withholding

This legislative instrument has been repealed by Notice 24 (F2008L01659)

Taxation Administration Act 1953

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, notify under section 16-180 of Schedule 1 to the Taxation Administration Act 1953 that I have exempted the class of entities described below, from the specific requirement under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a "copy" of the payment summary required to be provided under those sections.

Effective for payment summaries given on or after the date of this notice

This exemption applies to payment summaries given on or after 1 May 2007.

Class of entities

This exemption applies to entities making payments covered under Subdivisions 12-B (except sections 12-55 and 12-60), 12-C (except section 12-85) and 12-D of Schedule 1 to the Taxation Administration Act 1953.

Entities are thereby only required to provide the recipient with the original payment summary in accordance with sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953.

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Signed on the sixteenth day of April 2007

Erin Holland
Deputy Commissioner of Taxation

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Registration Number: F2007L01196

Registration Date: 30 April 2007

Notice 23 - Explanatory statement

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