A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1936
61 Subsection 222AOA(2)
Repeal the subsection, substitute:
(2) The earliest day on which the company, for the purposes of one of those Divisions (other than Division 14 in Schedule 1 to the Taxation Administration Act 1953):
(a) made a deduction that has that particular due date; or
(b) withheld an amount that has that particular due date;
is called the first deduction day .
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