Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxSECTION 16-110 COMMISSIONER MAY VARY WITHHOLDER ' S STATUS DOWNWARDS 16-110(1)
The Commissioner may, by giving written notice to a *withholder:
(a) make the following determinations:
(i) a determination that a *large withholder is a *medium withholder or a *small withholder;
(ii) a determination that a medium withholder is a small withholder; or
(b) revoke or vary any such determination.
16-110(2)
The notice must state that the determination applies:
(a) for specified months; or
(b) for all months from and including a specified month.
16-110(3)
The determination has no effect for a particular month unless the notice is given before that month.
16-110(4)
An entity that would otherwise be a *large withholder or a *medium withholder for a particular month may apply in writing to the Commissioner for a determination under this section.
Note:
A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC .
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