Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The amount to be withheld under section 12 - 460 in Schedule 1 to the Act from the FHSS released amounts paid in respect of an individual is:
(a) the amount of tax that the Commissioner estimates will be payable by the individual in relation to the individual's assessable FHSS released amount for an income year; or
(b) if the Commissioner is unable to make an estimate under paragraph (a)--17% of the individual's assessable FHSS released amount for an income year.
(2) For the purposes of this section, the Commissioner may have regard to any information that the Commissioner considers relevant.