Variation 45

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Australian Government

This legislative instrument has been repealed by Variation 54 (F2016L01641)

This legislative Instrument repeals the following legislative instrument:

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Legislative Instrument No. F2006B00300 registered on 10 February 2006.

Taxation Administration Act 1953

PAYG Withholding Variation

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument

This instrument is the PAYG Withholding Variation: Donations to deductible gift recipients.

2. Commencement

This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.

3. Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Donations to deductible gift recipients (F2006B00300), registered on 10 February 2006.

4. Application

This instrument applies to payments covered by subdivision 12-B of Schedule 1 to the Taxation Administration Act 1953, where:

(i)

part of the payment is paid, or is to be paid, as a donation to a deductible gift recipient specified or endorsed under Division 30 of Income Tax Assessment Act 1997 by a payer

(ii)

the donation is paid to the deductible gift recipient by the payer of the withholding payment at the direction of the payee

(iii)

the donation is made under a regular planned giving arrangement; and

(iv)

the payee has not advised the payer that they do not want a variation to the amount withheld.

A deductible gift recipient is defined in section 995-1 of the Income Tax Assessment Act 1997 to take its meaning from section 30-227 of the Income Tax Assessment Act 1997.

5. Amount to be withheld

The amount to be withheld from payments covered by this instrument is varied as follows:

When working out the amount to withhold a payer reduces the gross payment by the amount paid by the payer to a deductible gift recipient on behalf of the payee.

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Signed on 29 March 2016

Steve Vesperman
Deputy Commissioner of Taxation

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Registration Number: F2016L00439

Registration Date: 30 March 2016

Variation 45 - Explanatory statement

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