Taxation Administration Regulations 2017

PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)  

Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold  

Subdivision E - Withholding amounts for Subdivisions 12-FC and 12-G  

SECTION 53  

53   MINING PAYMENTS  
The amount to be withheld under subsection 12-320(1) in Schedule 1 to the Act from a mining payment is an amount equal to 4% of the amount of the payment.