Taxation Administration Act 1953
15‑35 Regulations about withholding15‑35 Regulations about withholding
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15‑35 Regulations about withholding
(1) 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). (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.