EXPLANATORY STATEMENT

 

Select Legislative Instrument 2005 No. 103

 

Issued by authority of the Minister for Revenue
and Assistant Treasurer

Taxation Administration Act 1953

Taxation Administration Amendment Regulations 2005 (No. 1)

Section 18 of the Taxation Administration Act 1953 (the Act) provides that the Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

The new Regulations updated the Taxation Administration Regulations 1976 (the Principal Regulations) to reflect the replacement of the Aboriginal Tutorial Assistance Scheme (ATAS) with the Indigenous Tutorial Assistance Scheme (ITAS).

Paragraph 44(1)(a) of the Principal Regulations provides that payments for tutorial services provided under the ATAS are prescribed payments for the purposes of the Pay As You Go withholding provisions in the Act (subsection 12-60(2) of Schedule 1 to the Act).

On 1 January 2005, ATAS was replaced by the ITAS. The new program guidelines result in tutorial assistance being available to a more targeted range of students and will match supplementary tuition more closely to particular, crucial stages of schooling. However, the payment arrangements to tutors and associated Pay As You Go withholding implications will not be affected.

Accordingly, the new Regulations updated the Principal Regulations and would reduce any potential administrative difficulties.

The Regulations are a legislative instrument for the purposes of the Legislative Instruments Act 2003.

The Regulations commence on the day after registration on the Federal Register of Legislative Instruments.