s 49
In forceGaming junkets
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 DWithholding amounts for Subdivision 12‑FB
49 Gaming junkets
(1)
This section applies to an amount that is required by section 12‑315 in Schedule 1 to the Act to be withheld from a payment prescribed by section 31.
(2)
The amount to be withheld from the payment is an amount equal to 3% of the total payment.
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