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Taxation Administration Act 1953
15‑10 How much to withhold15‑10 How much to withhold
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#### 15‑10 How much to withhold
(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.
(2) 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.
(3) 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).