Taxation Administration Amendment Regulations 2000 (No. 3)

(152 of 2000)

28 June 2000

Made under Taxation Administration Act 1953

1   Name of Regulations

These Regulations are the Taxation Administration Amendment Regulations 2000 (No. 3).

2   Commencement

These Regulations commence on the commencement of items 4 to 9 of Schedule 4 to the A New Tax System (Tax Administration) Act (No. 1) 2000.

Note Under subsection 2 (11) of the A New Tax System (Tax Administration) Act (No. 1) 2000, items 4 to 9 of Schedule 4 to that Act commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of the amendments of the Income Tax Assessment Act 1936 made by Part 1 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999.

Regulations 26, 36 and 37 of the Taxation Administration Regulations 1976 will commence on 1 July 2000. The effect of regulation 2 is that the amendments set out in Schedule 1 to these Regulations will commence immediately after the commencement of regulations 26, 36 and 37.

3   Amendment of Taxation Administration Regulations 1976

Schedule 1 amends the Taxation Administration Regulations 1976.

Schedule 1   Amendments

[1]   Regulation 2, after definition of Medicare levy surcharge

insert

prescribed non-resident , for a period in an income year, means a person who:

(a) is a non-resident at all times in that period; and

(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:

(i) the Veterans' Entitlements Act 1986; or

(ii) subsection 4 (6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or

(iii) a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991.

[2]   Paragraph 26 (1) (h)

omit

A New Tax System (Family Assistance) Act 1999.

insert

A New Tax System (Family Assistance) Act 1999;

[3]   After paragraph 26 (1) (h)

insert

(i) whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973.

[4]   Paragraph 26 (2) (c)

omit

foreign resident.

insert

foreign resident;

[5]   After paragraph 26 (2) (c)

insert

(d) whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973.

[6]   Subregulation 36 (1), definition of prescribed non-resident

omit

[7]   Subregulation 37 (2)

substitute

(2) The amount to be withheld from the payment is:

(a) if the recipient of the payment is a prescribed
non-resident - an amount equal to 47% of the amount of the payment; and

(b) if the recipient of the payment is not a prescribed non-resident - an amount equal to 48.5% of the amount of the payment.

[8]   Part 5, after Division 4

insert

Division 5 Payments in respect of which amounts must be withheld

44 Specified payments (Act s 12-60 of Schedule 1)

For subsection 12-60 (2) of Schedule 1 to the Act, payments of the following kinds are prescribed:

(a) payments for tutorial services provided for the Aboriginal Tutorial Assistance Scheme (also known as ATAS) conducted by the Department of Education, Training and Youth Affairs;

(b) payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department of Immigration and Multicultural Affairs.