Document ID: chunk:federal_register_of_legislation:C2004C01268:clause:3_24
Version: federal_register_of_legislation:C2004C01268
Segment Type: clause
Provision Reference: sch 3 cl 24
Character Range: 112542–113018

24  After subsection 16‑75(2) in Schedule 1
Insert:

 (2A) If a *medium withholder:
 (a) withholds an amount during a month under Division 12; and
 (b) is a *deferred BAS payer on the 21st day of the month (the next month) following that month;
the medium withholder must pay that amount to the Commissioner by the end of the 28th day of:
 (c) the next month unless the amount is withheld during December; or
 (d) the next February if the amount is withheld during December.