Pay As You Earn

PAYE Bulletin 3W

Notice of Withdrawal

Date of Issue: 18 April 2007


Valid from 18 April 2007

Taxing of allowances for 1996/97

PAYE Bulletin Number 3 is withdrawn with effect from today.

1. PAYE Bulletin Number 3 outlines the correct tax treatment of a variety of allowances for 1996/97 under the Pay As You Earn (PAYE) system.

2. The PAYE system of taxation ceased to apply to employers from 1 July 2000 when the Pay As You Go withholding system came into effect.

3. PAYE Bulletin Number 3 is no longer current and does not apply to employers after 1 July 2000.

ATO references:
NO NAT 2006/20258

Related Rulings/Determinations:
PAYE Bulletin 3