Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 4   Recovery of Pay as you go (PAYG) withholding amounts

Part 1   Main amendments

Income Tax Assessment Act 1936

1   Subsection 222AFB(1) (definition of due date )

Repeal the definition, substitute:

due date , in relation to an amount required to be paid to the Commissioner under a remittance provision, means the day on, by or before which the amount must be paid to the Commissioner.