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

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

Part 2   Technical amendments

Income Tax Assessment Act 1936

18   Subsection 222AOF(2)

Insert:

ASIC document means a return:

(a) lodged with the Australian Securities and Investments Commission under section 205B or 345 of the Corporations Act 2001; or

(b) lodged with a person under a law that, for the purposes of the Corporations Act 2001, is a previous law corresponding to section 205B or 345 of that Act.