Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 15
-
Working out the amount to withhold
Subdivision 15-B
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Withholding schedules and regulations
SECTION 15-25
COMMISSIONER
'
S POWER TO MAKE WITHHOLDING SCHEDULES
15-25(1)
For the purposes of collecting income tax and the other liabilities referred to in paragraphs 11-1(b), (ca), (caa), (cb), (cc), (cd), (da) and (db) , the Commissioner may, by legislative instrument, make one or more withholding schedules specifying the amounts, formulas and procedures to be used for working out the *amount required to be withheld by an entity:
(a) from a *withholding payment covered by Subdivision 12-B , 12-C or 12-D ; or
(b) an *alienated personal services payment to which Division 13 applies.
15-25(2)
A withholding schedule may deal differently with:
(a) different payments; and
(b) different circumstances of the recipients of those payments; and
(c) different periods in respect of which those payments are made.
15-25(3)
(Repealed by No 64 of 2020)
15-25(4)
(Repealed by No 64 of 2020)
15-25(5)
(Repealed by No 64 of 2020)
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxFor the purposes of collecting income tax and the other liabilities referred to in paragraphs 11-1(b), (ca), (caa), (cb), (cc), (cd), (da) and (db) , the Commissioner may, by legislative instrument, make one or more withholding schedules specifying the amounts, formulas and procedures to be used for working out the *amount required to be withheld by an entity:
(a) from a *withholding payment covered by Subdivision 12-B , 12-C or 12-D ; or
(b) an *alienated personal services payment to which Division 13 applies.
15-25(2)
A withholding schedule may deal differently with:
(a) different payments; and
(b) different circumstances of the recipients of those payments; and
(c) different periods in respect of which those payments are made.
This subsection does not limit subsection 33(3A) of the Acts Interpretation Act 1901 .
15-25(3)
(Repealed by No 64 of 2020)
15-25(4)
(Repealed by No 64 of 2020)
15-25(5)
(Repealed by No 64 of 2020)
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