Notice 13
Commonwealth of Australia Gazette (No. GN 22, 5 June 2002)
Australian Taxation Office
Pay As You Go (PAYG) Withholding
Notice of withholding schedules
I, Megan Elizabeth Yong, acting Assistant Commissioner of Taxation, notify under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 (TAA) that I have made the withholding schedules listed below. The schedules apply to payments made after 30 June 2002.
The 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 Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA 1953.
I have made the schedules under sections 15-25 and 15-30 of Schedule 1 to the TAA for the purposes of collecting income tax, Medicare Levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Funding Act 1988, Part 2B.3 of the Social Security Act 1991, and Division 6 of Part 4A of the Student Assistance Act 1973.
The withholding schedules can be obtained from the Australian Taxation Office by telephoning 13 28 66.
List of withholding schedules made:
Pay As You Go (PAYG) Withholding Tax Tables
NAT 2173-6.2002 | Higher Education Contribution Scheme Weekly |
NAT 2185-6.2002 | Higher Education Contribution Scheme Fortnightly |
NAT 2186-6.2002 | Higher Education Contribution Scheme Monthly |
NAT 2335-6.2002 | Statement of formulas for calculating Higher Education Contribution Scheme component |
NAT 3306-6.2002 | Student Financial Supplement Scheme Weekly |
NAT 3307-6.2002 | Student Financial Supplement Scheme Fortnightly |
NAT 3308-6.2002 | Student Financial Supplement Scheme Monthly |
NAT 3305-6.2002 | Statement of formulas for calculating Student Financial Supplement Scheme component |
NAT 3539-6.2002 | Coefficients calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) and Higher Education Contribution Scheme (HECS) component |
Signed at Canberra, this 29th day of May 2002
Megan Yong
Acting Assistant Commissioner of Taxation