A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 11   PAYG withholding consequential amendments

Income Tax Assessment Act 1936

19   Subsections 102AF(1) and (2)

Repeal the subsections, substitute:

(1) A reference in this Division to employment income is to be read as a reference to:

(a) work and income support related withholding payments and benefits within the meaning of subsection 221A(1); and

(b) payments made for services rendered or to be rendered; and

(c) compensation, sickness or accident payments:

(i) made to an individual because of the individual's or another's incapacity for work; and

(ii) calculated at a periodical rate.