Commonwealth Numbered Regulations

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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 38

Payment for supply where ABNs not quoted

             (1)  This section applies to a payment to which subsection 12-190(1) in Schedule 1 to the Act applies.

             (2)  The amount to be withheld from the payment is an amount equal to the product of the top rate and the amount of the payment.



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