Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 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 tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 15 - Working out the amount to withhold  

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Div 15 inserted by No 179 of 1999.

Subdivision 15-A - Working out how much to withhold  

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SECTION 15-10   HOW MUCH TO WITHHOLD  

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15-10(1)    
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.

Note 1:

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.

Note 2:

The Commissioner may vary an amount required to be withheld. See section 15-15 .

15-10(2)    

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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.

Note 1:

The amount that section 12-325 requires to be withheld is worked out under that section.

Note 2:

The Commissioner may vary an amount required to be withheld. See section 15-15 .

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S 15-10(2) amended by No 132 of 2017, s 3 and Sch 1 item 16, by substituting " , 12-G (except one covered by section 12-325) or 12-J " for " or 12-G (except one covered by section 12-325) " , effective 1 July 2018.

S 15-10(2) amended by No 58 of 2012 (as amended by No 110 of 2014), s 3 and Sch 1 item 12, by inserting " , 12-FC " , effective 21 June 2012.

S 15-10(2) amended by No 27 of 2009, s 3 and Sch 2 item 65, by inserting " 12-FAA, " after " 12-FA, " , effective 27 March 2009.

S 15-10(2) amended by No 66 of 2003.

15-10(3)    

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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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History

S 15-10(3) inserted by No 32 of 2008 , s 3 and Sch 1 item 28, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

S 15-10 amended by No 15 of 2002 and inserted by No 179 of 1999.

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