Taxation Administration Regulations 2017
PART 3
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INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)
Division 3
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Pay as you go (PAYG) withholding
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Working out the amount to withhold
Subdivision A
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Withholding amounts for Subdivision 12-E
SECTION 38
PAYMENT FOR SUPPLY WHERE ABNS NOT QUOTED
38(1)
This section applies to a payment to which subsection 12-190(1) in Schedule 1 to the Act applies.
38(2)
The amount to be withheld from the payment is an amount equal to the product of the top rate and the amount of the payment.
This section applies to a payment to which subsection 12-190(1) in Schedule 1 to the Act applies.
38(2)
The amount to be withheld from the payment is an amount equal to the product of the top rate and the amount of the payment.
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