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
40 Before subsection 221YL(1)
Insert:
(1A) This section (except subsections (2D), (2DA) and (2E)) does not apply to a dividend, interest or a royalty paid after 30 June 2000.
Note: Instead, see Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953.
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