TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 3 - Payments in respect of which ABNs or TFNs not quoted and Part VA investment payments  

REGULATION 38   CERTAIN PAYMENTS FOR WHICH ABNs NOT QUOTED  

38(1)  
This regulation applies to a payment to which subsection 12-190(1) of 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.

Note:

For top rate , see regulation 2 .

38(3)  
(Repealed by SLI No 189 of 2010)


 

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