Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Section 12-140 or 12-145 does not require an amount to be withheld if the payment is less than the amount worked out under the regulations. 12-170(2)
Regulations made for the purposes of this section may deal differently with different payments.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 12
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Payments from which amounts must be withheld
Subdivision 12-E
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Payments where TFN or ABN not quoted
Payment in respect of investment
SECTION 12-170
EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS
12-170(1)
Section 12-140 or 12-145 does not require an amount to be withheld if the payment is less than the amount worked out under the regulations. 12-170(2)
Regulations made for the purposes of this section may deal differently with different payments.
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