Withholding on commission: threshold for mandatory deduction increased, reducing withholding obligations effective from the amendment.

The Bill raises the monetary threshold for withholding tax on commission and brokerage so that no deduction is required where the amount payable or likely to be payable to a payee in a financial year does not exceed the revised limit; this change increases the exemption point and thereby modifies payers' deduction obligations with effect from the amendment's stated effective date.

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