Variation 3
Commonwealth of Australia Gazette (No. GN 2, 16 January 2002)
Pay As You Go (PAYG) Withholding
Variation of amount required to be withheld
I, Murray Boyd Crowe, Assistant Commissioner of Taxation, vary the amount required to be withheld from withholding payments that are:
- •
- covered by section 12-35, Division 12 of Schedule 1 to the Taxation Administration Act 1953; and
- •
- within the class of cases described below.
The rate of withholding is varied to that applied under the tax tables for individuals who have claimed the tax free threshold.
I make this variation of the amount required to be withheld under the power contained in section 15-15 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of that class of cases.
Effective for payments made on or after date of gazettal to 30th June 2002, and whilst Ansett is under voluntary administration .
Class of cases
The class of cases consists of those cases where all of the following conditions are satisfied:
- 1.
- An entity pays amounts to an individual as an employee who is also an employee of Ansett;
- 2.
- The individual has made a signed statement to the entity stating that the entity is their principal source of income;
- 3.
- The individual has claimed the tax free threshold with Ansett; and
- 4.
- The individual has provided the entity with a Tax File Number Declaration Form quoting their Tax File Number.
This variation is not effective if any of the above criteria are not satisfied or Ansett ceases to be under voluntary administration.
Signed at Canberra, this 10th day of January 2002.
Murray Boyd Crowe
Assistant Commissioner of Taxation