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

A New Tax System (Goods and Services Tax) Act 1999

58   At the end of subsection 111-5(1)

Add:

Note: This section also applies if you reimburse the recipient of certain withholding payments: see section 111-20.