Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 5  

Part 4   Other amendments of principal Acts

Income Tax Assessment Act 1936

97   Subsection 6(1)

Insert:

tax means income tax imposed as such by any Act, as assessed under this Act, but does not include mining withholding tax or withholding tax.