Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-E - Payments where TFN or ABN not quoted  

Payment of income of closely held trust where TFN not quoted

SECTION 12-185   EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS  

12-185(1)    
Section 12-175 or 12-180 does not require an amount to be withheld if the payment (including the payment mentioned in subsection 12-180(3) ) is less than the amount worked out under the regulations.

12-185(2)    
Regulations made for the purposes of this section may deal differently with different payments.