15‑30 Matters to be considered when maki15‑30 Matters to be considered when making withholding schedules

#### 15‑30 Matters to be considered when making withholding schedules The Commissioner must have regard to the following matters when making a withholding schedule: (a) the rates of income tax as specified in the Income Tax Rates Act 1986; (b) the rates of \*Medicare levy as specified in the Medicare Levy Act 1986; (c) the methods for working out, for any financial year starting on or after 1 July 2025, the following: (i) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 46(1) (about repayments of accumulated AASL debt) of the Australian Apprenticeship Support Loans Act 2014; (ii) the amounts referred to in paragraphs 154‑20(1)(a) and (b) (about repayments of accumulated HELP debt) of the Higher Education Support Act 2003; (iii) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 1061ZVHA(1) (about repayments of accumulated SSL debt) of the Social Security Act 1991; (iv) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 1061ZZFD(1) (about repayments of accumulated FS debts) of the Social Security Act 1991; (v) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 10F(1) (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973; (vi) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 12ZLC(1) (about repayments of accumulated FS debts) of the Student Assistance Act 1973; (vii) the amounts referred to in paragraphs (a) and (b) of the definition of applicable repayable amount for the purposes of subsection 23EA(1) (about repayments of accumulated VETSL debts) of the VET Student Loans Act 2016; (d) any \*tax offsets; (e) the family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999); (f) the periods in respect of which \*withholding payments are made; (fa) in relation to withholding payments that are \*working holiday taxable income—whether an entity is registered under section 16‑147; (g) any other prescribed matter.