A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1936
30 Subsection 128U(3)
Repeal the subsection, substitute:
(3) For the purposes of this Division, a mining payment is taken to include any amount that:
(a) has been, or purports to have been, deducted from the mining payment for the purposes of section 221ZB; or
(b) has been, or purports to have been, withheld from the mining payment for the purposes of section 12-320 in Schedule 1 to the Taxation Administration Act 1953.
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