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Taxation Administration Act 1953 - Tax table for back payments, commissions, bonuses and similar payments was made on 21 May 2012 and registered on the Federal Register of Legislative Instruments on 24 May 2011 as Legislative Instrument No F2012L01068.

The instrument is made by the Commissioner of Taxation (the Commissioner) pursuant to s 15-25 of Schedule 1 to the Taxation Administration Act 1953.

The instrument makes publicly available a withholding schedule, which the Commissioner is empowered to make, specifying the methods to be used for working out the amount required to be withheld by an entity from back payments, commissions, bonuses and similar payments in accordance with the pay as you go (PAYG) system.

The instrument applies from 1 July 2012.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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