Variation 46

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Australian Government

This legislative instrument has been repealed by Variation 53 (F2016L01640)

This legislative Instrument repeals the following legislative instrument:

•

Legislative Instrument No. F2006B00402 registered on 21 February 2006.

Taxation Administration Act 1953

PAYG Withholding Variation

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

1. Name of instrument

This instrument is the PAYG Withholding Variation: Body corporates.

2. Commencement

This instrument commences on 1 April 2016 and will be withdrawn on 31 October 2016.

3. Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument PAYG Withholding Variation: Body corporate (F2006B00402), registered on 21 February 2006.

4. Application

This instrument applies to any payment covered by section 12-190 in Schedule 1 to the Taxation Administration Act 1953 to a body corporate of residential or commercial property made by a member of that body corporate in respect of:

(i)

body corporate levies;

(ii)

access fees to inspect books of account, insurance policies, rolls, minutes etc; or

(iii)

fees payable to the body corporate for the collection of rents from the common property.

5. Amount to be withheld

The amount to be withheld from payments covered by this instrument is varied to nil.

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Signed on 29 March 2016

Steve Vesperman
Deputy Commissioner of Taxation

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Registration Number: F2016L00440

Registration Date: 30 March 2016

Variation 46 - Explanatory statement

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