Variation 13
[Note: this variation is no longer valid for payments made after 31 December 2001. See Variation 14 for current variation]
Commonwealth of Australia Gazette (No. S 343, 29 June 2000)
Pay As You Go (PAYG) Withholding
Variation of rate of withholding
I, Michael Joseph Carmody, Commissioner of Taxation, vary to nil the amount required to be withheld from withholding payments that are:
- •
- covered by section 12-190 of Schedule 1 to the Tax Administration Act 1953 (TAA 1953); and
- •
- within the class of cases described below.
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 from 1 July 2000 to 31 December 2000
This variation applies to payments made from 1 July 2000 to 31 December 2000.
Class of cases
Any payment to a religious practitioner for performing any:
- 1.
- pastoral duties; and
- 2.
- other duties directly related to the practice, study, teaching or propagation of religious beliefs.
Signed at Canberra, this 28th day of June 2000.
Michael Carmody
Commissioner of Taxation
Registration Number: F2006B00294
Registration Date: 25 June 2002