Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 16-100 MEANING OF MEDIUM WITHHOLDER 16-100(1)
An entity is a medium withholder for a particular month (the current month ) in a *financial year starting on or after 1 July 2001 if it is not a *large withholder for that month and:
(a) it was a *medium withholder for June 2001; or
(b) the *amounts withheld by the entity during a financial year ending before the current month exceeded $25,000; or
(c) the Commissioner determines under section 16-110 or 16-115 that the entity is a medium withholder for the current month.
Note:
Different rules apply for working out who is a large withholder for a month in 2000-01. See section 16-125.
16-100(2)
However, the entity is not a *medium withholder if the Commissioner determines under section 16-110 or 16-115 that the entity is a *large withholder or a *small withholder for the current month.
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