Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-E - Payments where TFN or ABN not quoted  

Payment of income of closely held trust where TFN not quoted

SECTION 12-185   EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS  

12-185(1)    
Section 12-175 or 12-180 does not require an amount to be withheld if the payment (including the payment mentioned in subsection 12-180(3) ) is less than the amount worked out under the regulations.

12-185(2)    
Regulations made for the purposes of this section may deal differently with different payments.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.