Pay As You Earn

PAYE Bulletin 6W

Notice of Withdrawal

Date of Issue: 18 April 2007

Valid from 18 April 2007

Deducting Tax from Payments made to Australian Residents Working Overseas and to Non-residents Working in Australia An Employer's Guide

PAYE Bulletin Number 6 is withdrawn with effect from today.

1. PAYE Bulletin Number 6 explains in general terms the obligations of employers under the Pay As You Earn (PAYE) system in regard to payments of salary and wages to employees who are:

• (a) Australian resident employees working overseas; or

• (b) Non-resident employees working in Australia.

2. The Pay As You Go withholding system came into effect from 1 July 2000. The PAYE system of payments ceased to apply to employers and employees from that date.

3. PAYE Bulletin Number 6 is no longer current and does not apply to employers and employees after 1 July 2000.

ATO references:
NO NAT 2006/20258

Related Rulings/Determinations:
PAYE Bulletin 6