Notice 2

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Commonwealth of Australia Gazette (No. GN 42, 25 October 2000)

Pay As You Go (PAYG) Withholding

Notice of exempting a class of entities from giving payment summary

I, Michael Joseph Carmody, 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 exemption only applies to withholding payments covered under the provisions of Subdivisions 12-E (Payments where TFN or ABN not quoted) and 12-F (Dividend, interest and royalty payments) of Schedule 1 to the Taxation Administration Act 1953.

Entities in the class described below are thereby 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.

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

This exemption applies to payment summaries given on or after the date of this notice.

Class of cases

The exemption from providing a duplicate copy of the payment summary applies only to entities who are required under sections 16-155, 16-160 or 16-167 of Schedule 1 to the Taxation Administration Act 1953 to issue a payment summary (and a copy of it) to the recipient of a withholding payment under the provisions of Subdivisions 12-E and 12-F of Schedule 1 to the Taxation Administration Act 1953.

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Signed at Canberra, this 11th day of October 2000.

Michael Carmody

Commissioner of Taxation

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