What has changed
The federal government has registered the Taxation Administration (Withholding Variation for Payment of Certain Allowances) Amendment Legislative Instrument 2026. This 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.
Dates
The instrument came into force on 30 June 2026 and remains in effect until 1 October 2026.
What the instrument covers
The instrument relates to how tax is withheld when certain allowances are paid to workers. The source document does not specify which allowances are affected or detail the practical changes made beyond the schedule of amendments to the 2025 instrument.
Key actions
- Businesses that pay allowances to employees can review the full instrument at https://www.legislation.gov.au/F2026L00863 to check whether this amendment changes their withholding obligations.
- Payroll software providers and bookkeepers can be informed that this amendment is in force from 30 June 2026 to 1 October 2026 so that withholding calculations can be confirmed as correct.
- The ATO is contactable on 13 28 66, and registered tax agents are available for questions about whether specific allowances are covered by this instrument.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.