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.
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