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 15-35   REGULATIONS ABOUT WITHHOLDING  

15-35(1)    

For the purposes of collecting income tax and the other liabilities referred to in section 11-1 , the regulations may 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 Division 12 (except one covered by section 12-325 ).

15-35(2)    
The regulations 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 .