Subdivision 16-B
CurrentTo pay withheld amounts to the Commissioner
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 16Payer’s obligations and rights
Subdivision 16-B To pay withheld amounts to the Commissioner
Table of sections
When and how to pay amounts to the Commissioner
16‑70 Entity to pay amounts to Commissioner
16‑75 When amounts must be paid to Commissioner
16‑80 Penalty for failure to pay within time
16‑85 How amounts are to be paid
Who is a large, medium or small withholder
16‑95 Meaning of large withholder
16‑100 Meaning of medium withholder
16‑105 Meaning of small withholder
16‑110 Commissioner may vary withholder’s status downwards
16‑115 Commissioner may vary withholder’s status upwards
When and how to pay amounts to the Commissioner
This Act’s bill:Second reading speech
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