Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:3_6
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 3 cl 6
Character Range: 241249–241758

6  Subsection 995‑1(1)
Insert:

amount required to be withheld by an entity from a *withholding payment means:
 (a) the amount that the entity must withhold from the payment under Division 12 in Schedule 1 to the Taxation Administration Act 1953; or
 (b) the amount that Division 14 in that Schedule requires the entity to pay to the Commissioner in respect of the *non‑cash benefit of which the withholding payment consists;
or that amount as varied by the Commissioner under section 16‑15 in the Schedule.