Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)

Part 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

11   Duty of payer to pay deducted amount to Commissioner

Section 221YHZD is amended by omitting paragraph (3) (a) and substituting the following paragraph:

"(a) a person is liable:

(i) to pay to the Commissioner under subsection (1) or (1A) an amount deducted before 1 June 1993; or

(ii) to pay to the Commissioner under subsection (1B) an amount that became payable before 1 July 1993; and".