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

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

Part 3   Application of amendments

19   Application

The amendments made by Part 1 of this Schedule apply to:

(a) an amount withheld under Division 12 in Schedule 1 to the Taxation Administration Act 1953 during a financial year beginning on or after 1 July 2001; and

(b) a payment received during a financial year beginning on or after 1 July 2001 that gives rise to a liability under Division 13 of that Schedule; and

(c) a non-cash benefit provided during a financial year beginning on or after 1 July 2001 that gives rise to a liability under Division 14 of that Schedule.