Notice 24
Australian Taxation Office
Pay as you go withholding
This legislative instrument has been automatically repealed, and sunset on 1 October 2016.
This legislative instrument repeals Notice 23 (F2007L01196)
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, 16-160 or 16-167 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.
This legislative instrument will revoke Legislative Instrument no. F2007L01196 registered on the 30th day of April 2007.
Effective for payment summaries given on or after the date of this notice
This exemption applies to payment summaries given on or after 1 June 2008.
Class of entities
This exemption applies to entities making payments covered under Subdivisions 12-B, 12-C, 12-D, 12-E, 12-F, 12-FA, 12-FAA, 12-FB, 12-G, and Division 13 of Schedule 1 to the Taxation Administration Act 1953.
The exemption also applies to payments covered by section 86-40 of the Income Tax Assessment Act 1997.
As a result of this instrument, entities are only required to provide the recipient with the original payment summary in accordance with sections 16-155, 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953.
Signed on the 16th day of May 2008
Erin Holland
Deputy Commissioner of Taxation
Registration Number: F2008L01659
Registration Date: 27 May 2008
Notice 24 - Explanatory statement