INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
This Division sets out when and how amounts deducted under:
must be paid to the Commissioner.
Remitters are divided into 3 categories - small, medium and large. The timing and method of payment depends on the category of the remitter.
Failure to remit payments or to comply with other requirements of this Division may be a criminal offence or result in penalties.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.