Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p8
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 8/15)
Character Range: 537336–540035

withhold.
      This Division also deals with when an individual can make such a declaration (other than a TFN declaration) so as to change the amount that must be withheld from payments to the individual.

Subdivision 15‑A—Working out how much to withhold

Table of sections
15‑10 How much to withhold
15‑15 Variation of amounts required to be withheld

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).

15‑15  Variation of amounts required to be withheld
 (1) The Commissioner may, for the purposes of meeting the special circumstances of a particular case or class of cases, vary the *amount required to be withheld by an entity from a *withholding payment (except a withholding payment covered by section 12‑140, 12‑145, 12‑175 or 12‑180 or Subdivision 12‑FC or 12‑H). If the Commissioner does so, the amount is varied accordingly.
Note 1: Section 12‑140 is about a payment arising from an investment where the recipient does not quote its tax file number (or, in some cases, its ABN).
Note 2: Sections 12‑175 and 12‑180 are about a payment of the income of a closely held trust to a beneficiary, where the beneficiary does not quote the beneficiary's tax file number.
Note 3: Section 12‑145 is about an investor becoming presently entitled to income of a unit trust.
Note 3A: Subdivision 12‑FC is about certain labour mobility programs.
Note 4: Subdivision 12‑H is about distributions of withholding MIT income.
 (2) The Commissioner's power to vary an amount includes the power to reduce the amount to nil.
 (3) A variation must be made:
 (a) if it applies to a particular entity—by a written notice given to