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05 Jun 088 No payment summary for persons with a terminal medical condition

Taxation Administration Act 1953 - PAYG withholding - Notice exempting entities from giving a payment summary for lump sum superannuation benefits to certain recipients with a terminal medical condition was made on 30 May 2008 and registered on the Register of Legislative Instruments on 4 June 2008 as Legislative Instrument F2008L01999. The Notice removes the requirement to issue a payment summary to the recipient of a withholding payment under s 12-85(a) of Schedule 1 to the Taxation Administration Act 1953, where the payee is classified as having a terminal medical condition.

For a copy of the Notice, go here

For a copy of the Explanatory Statement, click on ES/Sup Material

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