Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners (Cth)

Legislative Instrument

Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners

I, Steve Vesperman, Deputy Commissioner of Taxation, make this determination under section 15-15, subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953 to meet the special circumstances of the class of cases described below.

This legislative Instrument repeals the following legislative instruments: * Legislative Instrument No.F2006B00294 registered on 7 February 2006. * Legislative Instrument No.F2006B00298 registered on 7 February 2006. * Legislative Instrument No.F2006B00292 registered on 7 February 2006. * Legislative Instrument No.F2006B00322 registered on 10 February 2006. * Legislative Instrument No.F2006B00299 registered on 24 February 2006.

Signed by DCT Steve Vesperman Deputy Commissioner of Taxation 4 February 2016

1. Name of instrument

This instrument is the Pay as you go withholding - Variation and exemption of withholding requirements for certain payments made to religious practitioners.

2. Commencement

This instrument commences on the day after it is registered.

3. Application

This instrument applies to withholding payments that are made to a religious practitioner and are:

• covered by section 12-47 of Schedule 1 to the Taxation Administration Act 1953; and • within the class of cases described below.

Class of cases

(a) For allowances made to religious practitioners as described below, provided:

• the payee is expected to incur expenses that may be able to be claimed as a tax deduction at least equal to the amount of the allowance, • the payee is able to substantiate the tax deduction claimed, or the payee is not required to substantiate the claim because of a provision contained in Division 900 of the Income Tax Assessment Act 1997, and • the amount and nature of the allowance is shown separately in the accounting records of the payer.