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 16-110   COMMISSIONER MAY VARY WITHHOLDER ' S STATUS DOWNWARDS  

16-110(1)  
The Commissioner may, by giving written notice to a *withholder:


(a) make the following determinations:


(i) a determination that a *large withholder is a *medium withholder or a *small withholder;

(ii) a determination that a medium withholder is a small withholder; or


(b) revoke or vary any such determination.

16-110(2)  
The notice must state that the determination applies:


(a) for specified months; or


(b) for all months from and including a specified month.

16-110(3)  
The determination has no effect for a particular month unless the notice is given before that month.

16-110(4)  
An entity that would otherwise be a *large withholder or a *medium withholder for a particular month may apply in writing to the Commissioner for a determination under this section.

Note:

A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC .




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