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

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1997

91   Paragraph 130-90(1A)(a)

Omit "a *PAYE earner of the company or of another company", substitute "an individual who receives (or is entitled to receive) *withholding payments covered by subsection (5) from the company or from another company".