Variation 14
Commonwealth of Australia Gazette (No. S 224, 25 June 2001)
This legislative instrument has been repealed by Variation 39 (F2016L00107) - Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners.Pay As You Go (PAYG) Withholding
Notice of variation of amount required to be withheld
I, Murray Boyd Crowe, Assistant 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 TAA 1953 to meet the special circumstances of that class of cases.
Effective for payments made from 1 July 2001 to 30 June 2002
This variation applies to payments made from 1 July 2001 to 30 June 2002.
Class of cases
Any payment to a religious practitioner for performing any:
- 1.
- pastoral duties; or
- 2.
- other duties directly related to the practice, study, teaching or propagation of religious beliefs.
Signed at Canberra, this 20th day of June 2001.
Murray Crowe
Assistant Commissioner of Taxation
Registration Number: F2006B00294
Registration Date: 25 June 2002