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20 Sep 1010 TFN withholding for closely held trusts - registration

The ATO advises that trustees of closely held trusts must register for pay as you go (PAYG) withholding if they need to withhold from payments they make to beneficiaries. This includes when making payments to certain beneficiaries (individuals, trustees, companies, partnerships and super funds) because they have not provided their tax file number (TFN).


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