Taxation Administration Act 1953

The Commissioner may, by giving written notice to a *withholder:

make the following determinations:

a determination that a *large withholder is a *medium withholder or a *small withholder;

a determination that a medium withholder is a small withholder; or

revoke or vary any such determination.

The notice must state that the determination applies:

for specified months; or

for all months from and including a specified month.

The determination has no effect for a particular month unless the notice is given before that month.

An entity that would otherwise be a *large withholder or a *medium withholder for a particular month may apply in writing to the Commissioner for a determination under this section.

A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC.