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 16 - Payer ' s obligations and rights  

Subdivision 16-B - To pay withheld amounts to the Commissioner  

Who is a large, medium or small withholder

SECTION 16-105   16-105   MEANING OF SMALL WITHHOLDER  


An entity is a small withholder for a particular month if:


(a) there is at least one *amount withheld by the entity during that month; and


(b) the entity is neither a *large withholder nor a *medium withholder for that month.




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