16‑100 Meaning of medium withholder16‑100 Meaning of medium withholder

#### 16‑100 Meaning of medium withholder (1) An entity is a medium withholder for a particular month (the current month) in a \*financial year starting on or after 1 July 2001 if it is not a \*large withholder for that month and: (a) it was a \*medium withholder for June 2001; or (b) the \*amounts withheld by the entity during a financial year ending before the current month exceeded $25,000; or (c) the Commissioner determines under section 16‑110 or 16‑115 that the entity is a medium withholder for the current month. > Note: Different rules apply for working out who is a large withholder for a month in 2000‑01\. See section 16‑125. (2) However, the entity is not a \*medium withholder if the Commissioner determines under section 16‑110 or 16‑115 that the entity is a \*large withholder or a \*small withholder for the current month.