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 D
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Withholding amounts for Subdivision 12-FB
SECTION 49
GAMING JUNKETS
49(1)
This section applies to an amount that is required by section 12-315 in Schedule 1 to the Act to be withheld from a payment prescribed by section 31 .
49(2)
The amount to be withheld from the payment is an amount equal to 3% of the total payment.
This section applies to an amount that is required by section 12-315 in Schedule 1 to the Act to be withheld from a payment prescribed by section 31 .
49(2)
The amount to be withheld from the payment is an amount equal to 3% of the total payment.
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