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

Schedule 11   PAYG withholding consequential amendments

Child Support (Registration and Collection) Act 1988

9   Paragraph 72B(4)(b)

Repeal the paragraph, substitute:

(b) money due by the person to the debtor is taken to be money that comes to the person on behalf of the debtor, other than money that is:

(i) a natural resource payment or a royalty payment within the meaning of Division 3B of Part VI of the Income Tax Assessment Act 1936; or

(ii) a payment of a royalty referred to in Subdivision 12-F in Schedule 1 to the Taxation Administration Act 1953 or a payment to which section 12-325 of that Schedule applies (natural resource payments).