25 Mar 13 PAYG Withholding - PAYG Withholding Variation: Allowances
Taxation Administration Act 1953 - PAYG Withholding - PAYG Withholding Variation: Allowances was made on 15 March 2013 and registered on the Federal Register of Legislative Instruments on 21 March 2013 as Select Instrument 2013 No F2013L00521.
This instrument enables a variation to the amount of withholding required by a payer under the pay as you go withholding system for allowance payments in a certain class of cases specified in the instrument.
This instrument is required to support ATO policy regarding reporting of deductible expenses. The policy is based on the substantiation rules for car expense payments covered in s 28-35 of the ITAA 1997.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.