Taxation Ruling
TR 2000/14W
Income tax: Pay As You Go - withholding from payments to employees
May be released
Notice of Withdrawal
Taxation Ruling TR 2000/14 is withdrawn with effect from today.
1. Taxation Ruling TR 2000/14 issued on 25 October 2000. The Ruling provides guidance as to whether an individual is paid as an employee for the purposes of section 12-35, Schedule 1, Part 2-5 (Pay As You Go withholding) of the Taxation Administration Act 1953. That section imposes an obligation on the paying entity to withhold an amount from the relevant payment.
2. Draft Taxation Ruling TR 2005/D3, which issues today, reflects recent case law developments. The views expressed in TR 2000/14 are otherwise mostly unchanged. The draft Ruling is consistent with Superannuation Guarantee Ruling SGR 2005/1 in so far as the Rulings cover the same matters. To the extent that our views in TR 2000/14 still apply, they have been incorporated into draft Taxation Ruling TR 2005/D3.
Commissioner of Taxation
23 February 2005