16‑115 Commissioner may vary withholder’16‑115 Commissioner may vary withholder’s status upwards

#### 16‑115 Commissioner may vary withholder’s status upwards (1) The Commissioner may, by giving written notice to a \*withholder: (a) make the following determinations: (i) a determination that a \*small withholder is a \*medium withholder or a \*large withholder; (ii) a determination that a medium withholder is a large 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) A determination that a \*small withholder is a \*medium withholder has no effect for a particular month unless the notice is given before that month. (4) Any other determination under this section has no effect for a month that is earlier than the second month after the month in which the notice is given. (5) The Commissioner may, in making a determination under this section, have regard to the following: (a) the sum of the amounts that the Commissioner considers to be likely to be the \*amounts required to be withheld by the entity in the following 12 months; (b) the extent (if any) to which the entity makes or receives \*withholding payments that were previously made or received by another entity; (c) any failure by the entity to comply with its obligations under this Part; (d) any \*arrangement that was entered into or carried out for the purpose of lengthening the intervals at which the entity is required to pay to the Commissioner amounts withheld from withholding payments; (e) such other matters as the Commissioner considers relevant. > 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.