Notice 14

---

Commonwealth of Australia Gazette (No. S 220, 27 June 2002)

 

 

Australian Taxation Office

This legislative instrument has been repealed by Variation 39 (F2016L00107) - Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners.

Taxation Administration Act 1953

Notice exempting a class of entities from giving payment summary

I, Megan Elizabeth Yong, Assistant Commissioner of Taxation, have exempted certain payers from the requirements under sections 16-155 or 16-160 of Schedule 1 to the Taxation Administration Act 1953 to give the recipient a payment summary. This exemption only applies to withholding payments:

•

covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and

•

within the class of cases outlined below.

I vary this requirement to give a payment summary under the power contained in section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.

Effective for payments made on or after 1 July 2002.

This exemption applies in respect of payments made on or after 1 July 2002.

Class of Cases

This exemption from the requirement to issue a payment summary to the recipient of a withholding payment under section 12-47 of Schedule 1 to the Taxation Administration Act 1953, applies to payments made by an entity that is not a religious institution:

•

for work or services performed by the religious practitioner except for the performance of chaplaincy and/or counselling services; and

•

for the performance of chaplaincy and/or counselling services where the payment does not exceed the following amounts:

•

where the entity pays the religious practitioner weekly: $100; or

•

where the entity pays the religious practitioner fortnightly: $200; or

•

where the entity pays the religious practitioner monthly: $433.

Interpretation

•

'Religious practitioner' takes its meaning from section 995-1 of the Income Tax Assessment Act 1997.

•

'Religious institution' is not a defined term and therefore takes on its ordinary meaning. For guidance, reference may be made to Taxation Ruling TR 92/17.

---

Signed at Sydney, this 25th day of June 2002

Megan Yong

Assistant Commissioner of Taxation

---

Registration Number: F2006B00322

Registration Date: 10 February 2006

---