The Taxation Administration Act 1953 – PAYG Withholding – Variation of withholding for low income minors where no TFN or ABN provided was registered on the Federal Register of Legislative Instruments on Wed 18.4.2012. It varies to nil the amount required to be withheld by a payer who makes payments to low income minors who do not provide their TFN or ABN.
DATE OF EFFECT: The variation applies to payments made on or after 1 July 2012.
[LTN 74, 19/4]