CTHIn ForceAct
Taxation Administration Act 1953
16‑105 Meaning of small withholder16‑105 Meaning of small withholder
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16‑105 Meaning of small withholder
An entity is a small withholder for a particular month if: (a) there is at least one *amount withheld by the entity during that month; and (b) the entity is neither a *large withholder nor a *medium withholder for that month.