Taxation Administration Act 1953-Pay as you go withholding-PAYG Withholding Variation: Allowances-Legislative Instrument [F2015L01047]-Response required [2015] AUSStaCSDLM 123 (12 August 2015)

Instrument	Taxation Administration Act 1953 - Pay as you go withholding - PAYG Withholding Variation: Allowances – Legislative Instrument [F2015L01047]
Purpose	Repeals the Taxation Administration Act 1953 - PAYG Withholding - PAYG Withholding Variation: Allowances; and adjusts the cents per kilometre car expense payments
Last day to disallow	17 September 2015
Authorising legislation	Taxation Administration Act 1953
Department	Treasury
Scrutiny principle	Standing Order 23(3)(a)

Drafting

This instrument effects certain changes to tax arrangements, and appears to apply from 1 July 2015. The ES for the instruments states:

The variation for cents per kilometre car expense payments has been adjusted because of a proposed change to calculation rules announced in the federal budget on 12 May 2015. If passed, the change is to take effect from 1 July 2015.

The committee understands this statement to mean that the measure will subsequently be confirmed by primary legislation. If this is correct, it is unclear to the committee how the instrument operates in the period prior to the passage of the primary legislation, and in the event that measure is not ultimately confirmed by primary legislation.

The committee requests the advice of the Treasurer on this matter.