Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 10/15)
Character Range: 542477–545361

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 Support Loans Act 2014 for any financial year starting on or after 1 July 2014;
 (da) the percentages specified in section 1061ZZFD (about repayments of accumulated FS debts) of the Social Security Act 1991 for any financial year starting on or after 1 July 2006;
 (db) the percentages specified in section 12ZLC (about repayments of accumulated FS debts) of the Student Assistance Act 1973 for any financial year starting on or after 1 July 2006;
 (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.

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.

Subdivision 15‑C—Declarations

Table of sections
15‑50 Declarations

15‑50  Declarations

Declarations about matters
 (1) An individual who:
 (a) expects to receive a *withholding payment covered by Subdivision 12‑B, 12‑C or 12‑D, or an *alienated personal services payment to which Division 13 applies, from an entity; and
 (b) wishes to have a matter relating to the individual's income tax or other liability referred to in paragraph 11‑1(b), (ca), (caa), (cb), (cc), (cd), (da) or (db) taken into account by the entity in working out the *amount required to be withheld from the payment;
may give the entity a declaration about the matter in the *approved form.

When declarations under subsection (1) can't be given
 (2) The individual cannot give a declaration under subsection (1) unless:
 (a) a *TFN declaration is in effect between the individual and the entity, or a *voluntary agreement covers the payment; and
 (b) if the individual has given another entity a declaration on any matter—that declaration is not in effect.

Declarations changing information given in TFN declaration
 (3) If:
 (a) an individual