A Legislative Instrument was gazetted on 12 February 2016 that 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. The Instrument commenced on 13 February 2016.

[ComLaw website] [LTN 29, 15/12/16]