made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 
Reference: OPS 2013/2
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953 Section 15-25 of Schedule 1
Date of issue: 5 April 2013
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2013L00654
Registration date: 15 May 2013
This legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012.


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . | This legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012. | Commencement | This instrument commences on 1 July 2013. | Purpose | (1) Withholding schedules 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 Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules 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 Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedule | Schedule: 30 NAT Number: 3348-03.2013. Title: Tax table for back payments, commissions, bonuses and similar payments