s 38
In forcePayment for supply where ABNs not quoted
Part 3Income tax (Chapter 2 in Schedule 1 to the Act)
Division 3Pay as you go (PAYG) withholding—Working out the amount to withhold
Subdivision AWithholding amounts for Subdivision 12‑E
38 Payment for supply where ABNs not quoted
(1)
This section applies to a payment to which subsection 12‑190(1) in Schedule 1 to the Act applies.
(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.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.