OPS 2013/2

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AUSTRALIAN GOVERNMENT

This legislative instrument has been automatically repealed, and sunset on 1 October 2023.

Taxation Administration Act 1953
Section 15-25 of Schedule 1

Legislative Instrument

I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

This legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012.

Commencement

This instrument commences on 1 July 2013.

Purpose

(1)

Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.

(2)

The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988, the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973.

Withholding Schedule

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Signed on 5 April 2013

Erin Holland
Deputy Commissioner of Taxation

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Registration Number: F2013L00654

Registration Date: 15 May 2013

Related Explanatory Statements:

OPS 2013/2 - Explanatory statement

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