Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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.

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(Repealed by No 64 of 2020)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(Repealed by No 64 of 2020)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(Repealed by No 64 of 2020)




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.