Commonwealth Numbered Regulations
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TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227) - REG 51
Construction and related activities
(1) This section applies to an amount that is required by
section 12-315 in Schedule 1 to the Act to be withheld from a
payment prescribed by section 33.
(2) The amount to be withheld from the payment is an amount equal to 5%
of each payment made under the contract mentioned in subsection 33(1).
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