Taxation Administration Regulations 2017
View history note
Hide history noteThe amount to be withheld under section 12-460 in Schedule 1 to the Act from the FHSS released amounts paid in respect of an individual is: (a) the amount of tax that the Commissioner estimates will be payable by the individual in relation to the individual ' s assessable FHSS released amount for an income year; or (b) if the Commissioner is unable to make an estimate under paragraph (a) - 17% of the individual ' s assessable FHSS released amount for an income year.
53A(2)
For the purposes of this section, the Commissioner may have regard to any information that the Commissioner considers relevant.
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