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Taxation Administration Act 1953
15‑25 Commissioner’s power to make withh15‑25 Commissioner’s power to make withholding schedules
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#### 15‑25 Commissioner’s power to make withholding schedules
(1) For the purposes of collecting income tax and the other liabilities referred to in paragraphs 11‑1(b), (ca), (caa), (cb), (cc), (cd), (da) and (db), the Commissioner may, by legislative instrument, make one or more withholding schedules specifying the amounts, formulas and procedures to be used for working out the \*amount required to be withheld by an entity:
(a) from a \*withholding payment covered by Subdivision 12‑B, 12‑C or 12‑D; or
(b) an \*alienated personal services payment to which Division 13 applies.
(2) A withholding schedule 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.