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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