A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 2 General interest charge
Income Tax Assessment Act 1936
53 Before subsection 221YHZD(1)
Insert:
(1AAA) A person who deducts, or purports to deduct, under subsection 221YHZC(1), an amount from a payment to a non-resident must pay the amount to the Commissioner within 14 days after the end of the month in which the person makes the payment to the non-resident.
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