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

10   At the end of section 222ANB

Add:

(3) A person purporting to withhold an amount under Division 12 in Schedule 1 to the Taxation Administration Act 1953 is taken to have withheld the amount under that Division.