Taxation Administration Act 1953
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
A *large withholder must pay to the Commissioner by a means of *electronic payment:
(a) an amount that it withholds under Division 12 ; and
(b) an amount that it pays to the Commissioner under Division 13 or 14 .
A different rule applies for some large withholders for July and August 2000. See section 16-130.
A penalty applies if a large withholder fails to pay electronically as required - see section 288-20 .
A large withholder must also pay other tax debts electronically - see section 8AAZMA .
A *medium withholder or *small withholder must pay to the Commissioner:
(a) any amount that it withholds under Division 12 ; and
(b) any amount that it pays to the Commissioner under Division 13 or 14 ;
by a means of *electronic payment, or any other means approved in writing by the Commissioner.
The Commissioner may, with an entity ' s agreement, vary the means by which the withholder pays amounts to the Commissioner under this Subdivision. The variation must be by written notice given to the entity.
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