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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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