A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

Schedule 1   Pay as you go (PAYG) system of collecting income tax and other liabilities

Part 2   Consequential amendment of Acts

Income Tax Assessment Act 1936

25   After subsection 221S(2)

Insert:

(2A) An arrangement under subsection (1), or an authorisation under subsection (2), does not apply to a payment of salary or wages made after 30 June 2000.