Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 9/15)
Character Range: 539811–542752

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 that entity; or
 (b) if it applies to a class of entities—by legislative instrument.

Subdivision 15‑B—Withholding schedules and regulations

Table of sections
15‑25 Commissioner's power to make withholding schedules
15‑30 Matters to be considered when making withholding schedules
15‑35 Regulations about withholding

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.

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;
 (ca) the percentages specified in section 154‑20 (about repayments of accumulated HELP debt) of the Higher Education Support Act 2003 for any financial year starting on or after 1 July 2005;
 (caa) the percentage referred to in the definition of applicable percentage of repayment income in subsection 23EA(1) (about repayments of accumulated VETSL debts) of the VET Student Loans Act 2016 for any financial year starting on or after 1 July 2019;
 (cb) the percentage referred to in the definition of applicable percentage of repayment income in subsection 1061ZVHA(1) (about repayments of accumulated SSL debt) of the Social Security Act 1991 for any financial year starting after the commencement of this paragraph;
 (cc) the percentage referred to in the definition of applicable percentage of HELP repayment income in subsection 10F(1) (about repayments of accumulated ABSTUDY SSL debt) of the Student Assistance Act 1973 for any financial year starting after the commencement of this paragraph;
 (cd) the percentage referred to in the definition of applicable percentage of repayment income in subsection 46(1) (about repayments of accumulated AASL debt) of the Australian Apprenticeship