INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 11C - Payments in respect of mining operations on Aboriginal land  

SECTION 128U   INTERPRETATION  

128U(2)   [Sections where ``tax'' includes ``withholding tax'']  

In sections 214, 218 and 260, but, unless the contrary intention appears, not in any other section of this Act, ``income tax'' or ``tax'' includes mining withholding tax.

128U(3)   [Mining payment includes]  

For the purposes of this Division, a mining payment is taken to include any amount that:

(a) has been, or purports to have been, deducted from the mining payment for the purposes of section 221ZB; or

(b) has been, or purports to have been, withheld from the mining payment for the purposes of section 12-320 in Schedule 1 to the Taxation Administration Act 1953 .