Taxation Administration Act 1953
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View history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxCh 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.
Div 15 inserted by No 179 of 1999.
The Commissioner must have regard to the following matters when making a withholding schedule: (a) the rates of income tax as specified in the Income Tax Rates Act 1986 ; (b) the rates of * Medicare levy as specified in the Medicare Levy Act 1986 ;
(c) the methods for working out, for any financial year starting on or after 1 July 2025, the following:
(i) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 46(1) (about repayments of accumulated AASL debt) of the Australian Apprenticeship Support Loans Act 2014 ;
(ii) the amounts referred to in paragraphs 154-20(1)(a) and (b) (about repayments of accumulated HELP debt) of the Higher Education Support Act 2003 ;
(iii) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 1061ZVHA(1) (about repayments of accumulated SSL debt) of the Social Security Act 1991 ;
(iv) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 1061ZZFD(1) (about repayments of accumulated FS debts) of the Social Security Act 1991 ;
(v) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 10F(1) (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973 ;
(vi) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 12ZLC(1) (about repayments of accumulated FS debts) of the Student Assistance Act 1973 ;
(vii) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 23EA(1) (about repayments of accumulated VETSL debts) of the VET Student Loans Act 2016 ;
(ca) (Repealed by No 30 of 2025)
(caa) (Repealed by No 30 of 2025)
(cb) (Repealed by No 30 of 2025)
(cc) (Repealed by No 30 of 2025)
(cd) (Repealed by No 30 of 2025)
(da) (Repealed by No 30 of 2025)
(db) (Repealed by No 30 of 2025) (d) any * tax offsets; (e) the family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999 ); (f) the periods in respect of which * withholding payments are made; (fa) in relation to withholding payments that are * working holiday taxable income - whether an entity is registered under section 16-147 ; (g) any other prescribed matter.
S 15-30 amended by No 30 of 2025, s 3 and Sch 2 item 28, by substituting para (c) for para (ca) to (db), effective 3 August 2025 and applicable in relation to the 2025-26 income year and later income years. Para (ca) to (db) formerly read:
(ca) the percentages specified in section 154-20 (about repayments of accumulated HELP debt) of the Higher Education Support Act 2003 for any financial year starting on or after 1 July 2005;
(caa) the percentage referred to in the definition of applicable percentage of repayment income in subsection 23EA(1) (about repayments of accumulated VETSL debts) of the VET Student Loans Act 2016 for any financial year starting on or after 1 July 2019;
(cb) the percentage referred to in the definition of applicable percentage of repayment income in subsection 1061ZVHA(1) (about repayments of accumulated SSL debt) of the Social Security Act 1991 for any financial year starting after the commencement of this paragraph;
(cc) the percentage referred to in the definition of applicable percentage of HELP repayment income in subsection 10F(1) (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973 for any financial year starting after the commencement of this paragraph;
(cd) the percentage referred to in the definition of applicable percentage of repayment income in subsection 46(1) (about repayments of accumulated AASL debt) of the Australian Apprenticeship Support Loans Act 2014 for any financial year starting on or after 1 July 2014;
(da) the percentages specified in section 1061ZZFD (about repayments of accumulated FS debts) of the Social Security Act 1991 for any financial year starting on or after 1 July 2006;
(db) the percentages specified in section 12ZLC (about repayments of accumulated FS debts) of the Student Assistance Act 1973 for any financial year starting on or after 1 July 2006;
S 15-30 amended by No 61 of 2023, s 3 and Sch 1 items 141 and 142, by substituting " AASL " for " TSL " and " Australian Apprenticeship Support Loans Act 2014 " for " Trade Support Loans Act 2014 " in para (cd), effective 1 January 2024. For transitional provisions, see note under s 11-1 .
S 15-30 amended by No 116 of 2018, s 3 and Sch 1 items 51 and 52, by inserting para (caa) and omitting " HELP " from para (cb), effective 1 July 2019.
S 15-30 amended by No 89 of 2016, s 3 and Sch 2 item 3, by inserting para (fa), applicable in relation to amounts required to be paid to the Commissioner under subsection 16-70(1) in Schedule 1 to the Taxation Administration Act 1953 if those amounts are required under Division 12 in that Schedule to be withheld on or after 1 January 2017.
S 15-30 amended by No 169 of 2015, s 3 and Sch 1 item 92, by inserting para (cb) and (cc), effective 1 January 2016.
S 15-30 amended by No 110 of 2014, s 3 and Sch 5 item 126, by omitting " prescribed " before " * tax offsets " from para (d), effective 16 October 2014.
S 15-30 amended by No 82 of 2014, s 3 and Sch 1 item 16, by inserting para (cd), effective 18 July 2014.
S 15-30 amended by No 12 of 2012, s 3 and Sch 6 item 241, by substituting " * Medicare levy " for " Medicare levy " in para (b), applicable to income years starting on or after 1 July 2008.
S 15-30 amended by No 56 of 2010, s 3 and Sch 6 item 32, by repealing para (c), effective 3 June 2010. Para (c) formerly read:
(c) the rates specified in section 106Q (about repayments of accumulated HEC debts) of the Higher Education Funding Act 1988 for any financial year ending before 1 July 2005;
S 15-30 amended by No 47 of 2006, s 3 and Sch 1 item 24, by substituting para (da), effective 1 July 2006. Para (da) formerly read:
(da) the rates specified in section 1061ZZFA (about repayments of accumulated FS debts) of the Social Security Act 1991 ; and
Act No 47 of 2006, s 3 and Sch 1 item 25, contained the following saving provision:
the provisions of that Act as so in force continue to apply in respect of the payments required to be made in reduction of that debt in respect of that income year as if those items had never been enacted.
Preservation of existing repayment rules
25
If, at any time before the commencement of the amendments of the
Social Security Act 1991
made by items 6 to 24 of this Schedule:
(a)
a person had an accumulated FS debt; and
(b)
the person was, by virtue of the application of the provisions of that Act as in force at that time, under an obligation to make a payment in reduction of that debt in respect of an income year before the income year 2006-07;
S 15-30 amended by No 47 of 2006, s 3 and Sch 2 item 26, by substituting para (db), effective 1 July 2006. Para (db) formerly read:
(db) the rates specified in section 12ZK (about repayments of accumulated FS debts) of the Student Assistance Act 1973 ; and
Act No 47 of 2006, s 3 and Sch 2 item 27, contained the following saving provision:
the provisions of that Act as so in force continue to apply in respect of the payments required to be made in reduction of that debt in respect of that income year as if those items had never been enacted.
Preservation of existing repayment rules
27
If, at any time before the commencement of the amendments of the
Student Assistance Act 1973
made by items 12 to 26 of this Schedule:
(a)
a person had an accumulated FS debt; and
(b)
the person was, by virtue of the application of the provisions of that Act as in force at that time, under an obligation to make a payment in reduction of that debt in respect of an income year before the income year 2006-07;
S 15-30 amended by No 150 of 2003, No 44 of 2000 and inserted by No 179 of 1999.
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