Commonwealth Consolidated Regulations(1) For the purposes of paragraph 15‑50 (1) (b) of Schedule 1 to the Act, the following matters in relation to an individual are prescribed:
(b) whether the individual is entitled to a zone rebate mentioned in section 79A of the Income Tax Assessment Act 1936 ;
(c) whether the individual is entitled to a concessional rebate mentioned in section 159J or 159L of that Act;
(d) whether the individual is entitled to a rebate mentioned in section 301‑25, 301‑40, 301‑100, 302‑75 or 302‑85 of the 1997 Tax Act;
(e) if, in any period, the individual is taken under subsection 251U (1) of the Income Tax Assessment Act 1936 to have been a prescribed person for the purposes of Part VIIB of that Act in the period -- whether the individual is entitled to full or partial relief from Medicare levy;
(f) if paragraph (e) does not apply to the individual -- whether the individual is entitled to a variation in the amount of Medicare levy that would otherwise be payable by the individual;
(g) whether the individual wishes to have an additional amount withheld because of an expected liability for the Medicare levy or Medicare levy surcharge;
(i) whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973 ;
(j) whether the individual is entitled to a rebate for low income aged persons mentioned in section 160AAAA of the Income Tax Assessment Act 1936 ;
(k) whether the individual wishes to have an amount withheld, by agreement between the individual and the entity, (in addition to any amount required to be withheld under the Act or these Regulations).
Note An amount withheld because of the agreement mentioned in this paragraph is an amount withheld under Division 12 of Schedule 1 to the Act.
(2) For the purposes of paragraph 15‑50 (3) (b) of Schedule 1 to the Act, the following matters in relation to an individual are prescribed:
(a) whether the individual wishes to reduce the amount withheld to correspond with the lower of the amounts specified in item 1 of the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 (the tax‑free threshold);
(b) whether the individual has an accumulated HEC debt within the meaning of subsection 106H (1) of the Higher Education Funding Act 1988 ;
(ba) whether the individual has an accumulated HELP debt within the meaning of section 140‑25 of the Higher Education Support Act 2003 ;
(c) whether the individual is a foreign resident;
(d) whether the individual has an accumulated FS debt within the meaning of subsection 19AB (2) of the Social Security Act 1991 or subsection 3 (1) of the Student Assistance Act 1973 .