| Disclaimer This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your private ruling
Authorisation Number: 1012506002099
Ruling
Subject: PAYG withholding for employees
The ruling concerned the following questions and the Commissioner has ruled on each of the specific questions:
Issue 1
Question 1
Are you required to withhold an amount under the PAYG Withholding rules from payments paid to employees in a certain arrangement?
Answer
No
Question 2
Are you required to withhold an amount under the PAYG Withholding rules from particular allowances paid to employees in a certain arrangement?
Answer
Yes
Question 3
Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee is employed in a certain arrangement?
Answer
No
Question 3
Are you required to withhold an amount under the PAYG Withholding rules from the specified leave payments that accrued while the employee is employed in a certain arrangement?
Answer
No
Issue 2
Question 1
Are you required to pay fringe benefits tax for fringe benefits provided to your employees:
a) in respect of their employment under a certain arrangement; or
b) in respect of their employment prior to commencing the certain arrangement?
Answer
a) No
b) Yes
This ruling applies for the following periods:
Year ended 30 June 2014
Year ended 30 June 2015
Year ended 30 June 2016
Year ended 30 June 2017
Year ended 30 June 2018
The scheme commences on:
1 July 2013.
Relevant legislative provisions
Income Tax Assessment Act 1936 Section 23AG,
Tax Administration Act 1953 Division 12 of Part 2-5 of Schedule 1 and
Fringe Benefits Tax Assessment Act 1986 Section 136.