OPS 2009/1
AUSTRALIAN GOVERNMENT
This legislative instrument has been automatically repealed, and sunset on 1 April 2019.Taxation Administration Act 1953
Pay as you go withholding
Legislative Instrument
Taxation Administration Act Special tax table - Joint Petroleum Development Area Withholding Schedule - Legislative instrument
I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.
This legislative instrument will revoke Legislative Instrument No. F2006L03348 registered on the 13th day of October 2006.
Commencement
This instrument commences on 15 February 2009.
Purpose
(1)Withholding schedules specify the amounts, 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, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.
(2)The withholding schedule in this instrument is made for the purposes of collecting income tax and Medicare levy.
Withholding Schedule
| Schedule: | 23 |
| NAT Number: | 7288-02.2009. |
| Title: | Special tax table - Joint Petroleum Development Area has effect from 15 February 2009. |
Revocation of current withholding schedules
The current tax table - 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or services in the Joint Petroleum Development Area (JPDA) as defined in the Timor Sea Treaty (NAT 7288-10.2006) is withdrawn.
Dated this 5th day of February 2009
Erin Holland
Deputy Commissioner of Taxation
Registration Number: F2009L00304
Registration Date: 11 February 2009
Related Explanatory Statements:
OPS 2009/1 - Explanatory statement