INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221D   VARIATION OF DEDUCTIONS  

221D(1)   [Special circumstances]  

Notwithstanding anything contained in section 221C , the Commissioner may vary the amounts to be deducted from the salary or wages of an employee or a class of employees for the purpose of meeting the special circumstances of any case or class of cases.

221D(2)   [Notification to employer]  

Where, under subsection (1), the Commissioner so varies the amounts to be deducted, he or she shall notify the employer of the employee or class of employees, in writing, of the variation, and the employer shall thereafter make deductions from the salary or wages payable to the employee or employees in accordance with the amounts so notified.

Penalty: 10 penalty units.

221D(3)   [Grant of PAYE variation certificate]  

If the Commissioner is satisfied that:

(a) a person is likely to be successively employed by 2 or more employers; and

(b) it is reasonable to authorise the variation of the amounts to be deducted from the salary or wages payable to the person for the purpose of meeting the person's special circumstances;

the Commissioner may give the person a written certificate ( ``PAYE variation certificate'' ) authorising the variation.

221D(4)   [Contents of certificate]  

The PAYE variation certificate must:

(a) specify the name of the person; and

(b) specify a method of ascertaining the amounts to be deducted from the salary or wages payable to the person by any employer of the person; and

(c) set out the effect of subsections (5) and (6).

221D(5)   [Holder as employee]  

If a person who holds a PAYE variation certificate is, or is about to become, an employee of an employer, the person may give the certificate to the employer.

221D(6)   [Duty of employer]  

If an employer is given a PAYE variation certificate by a person who is, or is about to become, an employee of the employer, the employer must:

(a) make a copy ( ``original copy'' ) of the certificate; and

(b) sign and date the original copy; and

(c) make a copy of the signed and dated original copy; and

(d) give the signed and dated original copy to the person; and

(e) return the certificate to the person; and

(f) make deductions from the salary or wages payable to the person in accordance with the certificate.

Penalty: 10 penalty units.

221D(7)   [Copy deemed signed and dated]  

For the purposes of the application of subsection (6) to an employer being a company, if a competent officer of the company signs and dates a copy of a PAYE variation certificate, the copy is taken to have been signed and dated by the company.