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

32   After subsection 221YHDD(4)

Insert:

(4A) If:

(a) this section applies; and

(b) the project or part is not completed by the end of 30 June 2000;

the householder must, within 6 weeks after that day:

(c) in accordance with subsection (5), complete and sign, in respect of the project, the part of a householder payment summary form relating to the householder; and

(d) make a copy of the form; and

(e) send the form to the Commissioner.

(The completed form does not need to cover prescribed payments made after 30 June 2000.)