Federal Register of Legislation - Australian Government

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Withholding Tax Instruments as made
This instrument varies to nil the amount of withholding required by a payer under the PAYG withholding system for allowance payments, payments made for locum services, and payments made by non-religious entities to religious practitioners, in a certain class of cases. It also removes the requirement to issue payment summaries and provide an annual report for those payments, when they are made by an entity which is not a religious institution.
Administered by: Treasury
Registered 12 Feb 2016
Tabling HistoryDate
Tabled HR22-Feb-2016
Tabled Senate22-Feb-2016
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Legislative Instrument
F2016L00107 : Authoritative PDF Document : 0.4MB Primary Document Icon F2016L00107 : ZIP Document : 74KB
3 pages

Explanatory Statement
F2016L00107ES : PDF Document : 0.4MB Primary Document Icon F2016L00107ES : ZIP Document : 83KB
4 pages