INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
-
COLLECTION AND RECOVERY OF TAX
Division 5
-
Collection of mining withholding tax
SECTION 221ZH
221ZH
PERSONS DISCHARGED FROM LIABILITY IN RESPECT OF DEDUCTIONS
Where a person has made a deduction from a mining payment and that deduction was made, or purports to have been made, for the purposes of section 221ZB , the person is, by force of this section, discharged from all liability to pay or account for the deduction to any person other than the Commissioner.
View history note
Hide history noteWhere a person has made a deduction from a mining payment and that deduction was made, or purports to have been made, for the purposes of section 221ZB , the person is, by force of this section, discharged from all liability to pay or account for the deduction to any person other than the Commissioner.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.