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PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number

Authoritative Version
Withholding Tax Instruments as made
This instrument continues to ensure that amounts of non-assessable non-exempt income paid to a superannuation beneficiary are not subject to withholding when the payee has not quoted their tax file number. Without this variation, withholding would be required from these amounts when paid in conjunction with other assessable income.
Administered by: Treasury
Registered 27 Sep 2017
Tabling HistoryDate
Tabled HR16-Oct-2017
Tabled Senate16-Oct-2017

Legislative Instrument

 

PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number

 

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this variation under section 15-15 of Schedule 1 to the Taxation Administration Act 1953.

 

 

Deputy Commissioner of Taxation

Dated: 7 September 2017

 

 

1.    Name of instrument

This instrument is the PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number.

 

2.    Commencement

This instrument commences on the day after its registration on the Federal Register of Legislation.

 

3.    Repealing of existing instrument

This legislative instrument repeals and replaces legislative instrument Variation to the rate of withholding for certain superannuation beneficiaries who have not quoted a tax file number (F2007L02031), registered on 28 June 2007.

 

4.    Application

This instrument applies to payments covered by section 12-80 or subsection 12-85(a) of Schedule 1 to the Taxation Administration Act 1953, where the payee has not provided the payer with a tax file number declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936.

 

 

5.    Amount to be withheld

The amount to withhold is varied to nil for that portion of the payment which is non-assessable non-exempt income of the payee.