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.