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-B - Withholding schedules and regulations  

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SECTION 15-35   REGULATIONS ABOUT WITHHOLDING  

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15-35(1)    

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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 ).

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S 15-35(1) amended by No 32 of 2008 , s 3 and Sch 1 item 30, by omitting " , 12-385 or 12-390 " after " 12-325 " 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 15-35(1) amended by No 79 of 2007 , s 3 and Sch 10 item 18, by inserting " , 12-385 or 12-390 " , applicable to the first income year starting on or after the first 1 July after the day on which No 79 of 2007 receives the Royal Assent (ie 21 June 2007) and later income years.

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 .

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History

S 15-35 inserted by No 179 of 1999.

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