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

Schedule 2   Collection and recovery rules

Part 2   Consequential amendment of Acts

Income Tax Assessment Act 1936

21   At the end of section 128C

Add:

Application

(9) Subsections (2) and (5) do not apply in relation to any withholding tax that becomes due and payable on or after 1 July 2000.

Note: For provisions about collection and recovery of withholding tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.