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INCOME TAX ASSESSMENT ACT 1936 - SECT 128V Liability to mining withholding tax

INCOME TAX ASSESSMENT ACT 1936 - SECT 128V

Liability to mining withholding tax

  (1)   Where a mining payment is made to, or applied for the benefit of, a person, that person is liable to pay income tax on the amount of the mining payment at the rate declared by the Parliament for the purposes of this section.

  (2)   Income tax payable by a person in accordance with this section is in addition to other income tax payable by that person upon amounts that are not mining payments.

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