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Taxation Administration Act 1953 - PAYG Withholding - Variation of withholding for personal services income was made on 15 March 2013 and registered on the Federal Register of Legislative Instruments on 21 March 2013 as Select Instrument 2013 No F2013L00522.

This instrument enables a variation to the amount of withholding required by a payer under the pay as you go withholding system for personal services income payments received by an entity for a certain class of cases specified in the instrument. The withholding is required under Division 13 of Schedule 1 to the Taxation Administration Act 1953 (TAA).

This instrument is required to support the current withholding practice set out in ATO Law Administration Practice Statement PS LA 2003/6 'Administrative arrangements for the calculation of Alienated Personal Services Payments withholding amounts' for personal services income payments being made to this class of cases.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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