A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

61   Subsection 222AOA(2)

Repeal the subsection, substitute:

(2) The earliest day on which the company, for the purposes of one of those Divisions (other than Division 14 in Schedule 1 to the Taxation Administration Act 1953):

(a) made a deduction that has that particular due date; or

(b) withheld an amount that has that particular due date;

is called the first deduction day .