INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

Subdivision D - Small remitters  

SECTION 220AAQ   220AAQ   WHO IS A SMALL REMITTER  
A person is a small remitter in relation to any month in relation to which the person is neither a large remitter nor a medium remitter.


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