What has been registered
The federal government has registered the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026 on the Federal Register of Legislation. The registration reference is F2026L00863.
What it amends
The instrument amends the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Legislative Instrument 2025. It is administered by the Department of the Treasury under the Taxation Administration Act 1953.
Commencement date
The instrument commences on 30 June 2026.
What the instrument covers
The source document does not specify which allowances are affected, what the withholding variation changes involve, or which industries or worker categories are impacted. The full instrument text is available at legislation.gov.au/F2026L00863.
Key actions
- Check the full instrument text at legislation.gov.au/F2026L00863 to identify exactly which allowances and withholding rates are changing from 30 June 2026.
- If you pay allowances to employees and run your own payroll, confirm with your bookkeeper or accountant whether the changes affect how much tax is required to be withheld from those payments on or after 30 June 2026.
- Set up an alert for updates to this instrument via the 'Set up an alert' function on the Federal Register of Legislation page at legislation.gov.au/F2026L00863.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.