A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 3
43 Subsection 995-1(1)
Insert:
non-quotation withholding payment means a *withholding payment covered by Subdivision 12-E in Schedule 1 to the Taxation Administration Act 1953.
Note: Subdivision 12-E and Division 14 in that Schedule deal with collecting amounts on account of income tax payable by recipients of certain payments or non-cash benefits who have not quoted their tax file number or ABN, as appropriate.
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