Federal Register of Legislation - Australian Government

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PAYG Withholding Variation: Body Corporate

Authoritative Version
Withholding Tax Instruments as made
This instrument continues the present withholding arrangements and vary to nil the amount of withholding required 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 body corporate levies, access fees to inspect books of account, insurance policies, rolls, minutes etc or fees payable to the body corporate for the collection of rents from the common property.
Administered by: Treasury
Registered 25 Oct 2016
Tabling HistoryDate
Tabled HR07-Nov-2016
Tabled Senate07-Nov-2016
Authoritative version PAYG Withholding Variation: Body corporates