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Taxation Administration Act 1953
16‑110 Commissioner may vary withholder’16‑110 Commissioner may vary withholder’s status downwards
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#### 16‑110 Commissioner may vary withholder’s status downwards
(1) The Commissioner may, by giving written notice to a \*withholder:
(a) make the following determinations:
(i) a determination that a \*large withholder is a \*medium withholder or a \*small withholder;
(ii) a determination that a medium withholder is a small withholder; or
(b) revoke or vary any such determination.
(2) The notice must state that the determination applies:
(a) for specified months; or
(b) for all months from and including a specified month.
(3) The determination has no effect for a particular month unless the notice is given before that month.
(4) An entity that would otherwise be a \*large withholder or a \*medium withholder for a particular month may apply in writing to the Commissioner for a determination under this section.
> Note: A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC.