INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3B - Collection of tax in respect of certain payments  

Subdivision C - Collection of TFN withholding tax payable on the non-quotation of tax file numbers in respect of eligible deferred interest investments  

SECTION 221YHZP  

221YHZP   INTERPRETATION  
In this Subdivision:

"TFN withholding tax"
means the tax imposed by the Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991 ;

"undeducted TFN amount"
has the meaning given by section 221YHZQ ;

"untaxable Commonwealth entity"
means:

(a) the Commonwealth; or

(b) a Commonwealth authority that cannot, by a law of the Commonwealth, be made liable to taxation by the Commonwealth.