Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
-
PAY AS YOU GO (PAYG) WITHHOLDING
Division 15
-
Working out the amount to withhold
Subdivision 15-B
-
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.
(Repealed by No 64 of 2020)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(Repealed by No 64 of 2020)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(Repealed by No 64 of 2020)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.
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15-25(3)(Repealed by No 64 of 2020)
(Repealed by No 64 of 2020)
(Repealed by No 64 of 2020)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.