INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 5 - Collection of mining withholding tax  

SECTION 221ZA   INTERPRETATION  

221ZA(1)   [Definitions]  

In this Division, unless the contrary intention appears:

"government"
means the Commonwealth, a State or the Northern Territory, or an authority of the Commonwealth, of a State or of the Northern Territory;

"mining payment"
has the same meaning as in section 128U .

221ZA(2)   [``Person'' includes ``government'']  

Unless the contrary intention appears, a reference in this Division to a person shall be read as including a reference to a government.