Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
The amount that Subdivision 12-B , 12-C or 12-D requires to be withheld from a payment is to be worked out under the withholding schedules made under section 15-25 . However, if the regulations prescribe how the amount is to be worked out, then it is to be worked out under the regulations.
A TFN declaration, declaration under section 15-50 or voluntary agreement may affect how much is required to be withheld under the withholding schedules or regulations.
The Commissioner may vary an amount required to be withheld. See section 15-15 .15-10(2)
The amount that Subdivision 12-E , 12-F , 12-FA , 12-FAA , 12-FB , 12-FC , 12-G (except one covered by section 12-325 ) or 12-J requires to be withheld from a payment is to be worked out under the regulations.
The amount that section 12-325 requires to be withheld is worked out under that section.
The Commissioner may vary an amount required to be withheld. See section 15-15 .
The amount that Subdivision 12-H requires to be withheld from a payment or receipt is worked out under subsection 12-385(2) , 12-390(2) or 12-390(5) .
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