OPS 2006/JDPA01


AUSTRALIAN GOVERNMENT

This legislative instrument has been repealed by Legislative Instrument No. F2009L00304 registered on the 11th February 2009.

Taxation Administration Act 1953

Legislative Instrument

I, Geoffrey Robinson, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of Instrument

This instrument is the PAYG withholding - Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.

2. Commencement

This instrument commences on 1 January 2007.

3. Purpose

Withholding schedules specify the formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B of Schedule 1 of the Taxation Administration Act 1953.

4. Withholding Schedule

Schedule: 23
NAT Number: 7288-10.2006
Title: Special tax table for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty,

has effect from 1 January 2007.

5. Revocation of current withholding schedule

The previous version of this withholding schedule, as listed below, is to be withdrawn:

Schedule: 23
NAT Number: 7288-08.2005
Title: Special tax tables for payments to individuals performing work or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty.



10 October 2006

Geoffrey Robinson
Deputy Commissioner of Taxation


Registration Number: F2006L03348

Registration Date: 17 October 2006

Related Explanatory Statements:

OPS 2006/JDPA01 - Explanatory statement