Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)

Schedule 4   Payment of RPS, PAYE and PPS deductions to Commissioner

Part 2   Other amendments

Income Tax Assessment Act 1936

20   Subsection 220AY(1) (definition of recoverable amount )

Repeal the definition, substitute:

recoverable amount means an amount payable to the Commissioner under this Division other than by the Commonwealth.