Document ID: chunk:federal_register_of_legislation:C2012C00919:clause:2_5:p3
Version: federal_register_of_legislation:C2012C00919
Segment Type: clause
Provision Reference: sch 2 cl 5 (pt 3/3)
Character Range: 50481–51027

section applies as if each reference to the end of an income year were a reference to the time occurring just before the trust ends, if the trust ends during the income year.

12‑185  Exception for payments below thresholds set by regulations
 (1) Section 12‑175 or 12‑180 does not require an amount to be withheld if the payment (including the payment mentioned in subsection 12‑180(3)) is less than the amount worked out under the regulations.
 (2) Regulations made for the purposes of this section may deal differently with different payments.