A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

62   Paragraph 222AOB(1)(a)

Repeal the paragraph, substitute:

(a) comply with its obligations in relation to deductions (if any) and amounts withheld (if any) whose due date is the same as the due date;

Note: The heading to section 222AOB is altered by adding at the end " - deductions and amounts withheld ".