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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
