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27 May 09 Withholding schedules 2009

A legislative instrument entitled the Taxation Administration Act 1953 - Withholding Schedules 2009 was made on 21 May 2009 and registered on the Federal Register of Legislative Instruments on 26 May 2009 as Legislative Instrument F2009L02075. The legislative instrument sets out the withholding schedules specifying the amounts, formulas and procedures to be used for working out the amounts required to be withheld by an entity in accordance with the PAYG system. These schedules apply with effect from 1 July 2009. The instrument is made under s 15-25 of Schedule 1 to the Taxation Administration Act 1953 (Cth). It provides for PAYG withholding on or after 1 July 2009 based on threshold changes in the Tax Laws Amendment (Personal Income Tax Reduction) Act 2008.

For a copy of the Instrument go here.

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

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