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Special arrangements associated with withholding events
Published on 11 Apr 00 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper examines special transitionary rules in respect of the implementation of the Pay As You Go (PAYG) Withholding regime. The paper does not address issues of when to withhold. It instead addresses when withheld monies must be paid to the Commissioner and the special transitionary rules on the timing of payments.