Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:3_26
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 3 cl 26
Character Range: 113130–113649

26  After subsection 16‑75(3) in Schedule 1
Insert:

 (4) If a *small withholder:
 (a) withholds an amount under Division 12 during a month in a *quarter; and
 (b) is a *deferred BAS payer on the 21st day of the month after the end of that quarter;
the small withholder must pay that amount to the Commissioner as shown in the table:

Payments by *deferred BAS payers
Item                              If the amount is withheld during the *quarter ending on:  the amount must be paid to the Commissioner by the end of: