Document ID: chunk:federal_register_of_legislation:C2010C00685:clause:2_91y
Version: federal_register_of_legislation:C2010C00685
Segment Type: clause
Provision Reference: sch 2 cl 91Y
Character Range: 56582–57191

91Y  Working out the withholding amount

 (1) The withholding amount for a payment that is made in respect of the purchase of Part 7A goods where the purchase involves only Part 7A goods and an invoice is given for the purchase is:

 (2) In any other case, the withholding amount for a payment that is made in respect of the purchase of Part 7A goods is:

 (3) In this section:

notional wholesale selling price has the same meaning as in Table 1 in Schedule 1.

Schedule 4 rate is the rate of tax that applies to taxable dealings with goods covered by Schedule 4 to the Exemptions and Classifications Act.