INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 11C - Payments in respect of mining operations on Aboriginal land  

SECTION 128U   INTERPRETATION  

CCH Note:

Below is material substituted in s 128U by No 101 of 2006.

128U(2)   [Sections where ``tax'' includes ``withholding tax'']  

In sections 214, 218 and 260, but, unless the contrary intention appears, not in any other section of this Act, ``income tax'' or ``tax'' includes mining withholding tax.

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History

S 128U(2) amended by No 67 of 2003, s 3 and Sch 9 item 10, by substituting ``and 260'' for ``, 259 and 265'', effective 1 September 2003.

S 128U(2) amended by No 123 of 1984.

128U(3)   [Mining payment includes]  

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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History

S 128U(3) substituted by Act No 179 of 1999.

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