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

Part 2   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

13   Extended operation of some provisions of Subdivision B

Section 221YHZX of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:

"(2) Subsection 221YHZD (3) has effect as if a reference in it to an amount deducted before 1 June 1993 included a reference to an amount of TFN withholding tax that became payable before 1 July 1993.".