INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 1AAA
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Payment of RPS, PAYE and PPS deductions to Commissioner
Subdivision D
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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.
View history note
Hide history noteA 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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