Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 202AA

                   In applying the definition of eligible PAYG payment in section 202A:

                     (a)  a requirement to withhold a nil amount is treated as a requirement to withhold an amount; and

                     (b)  a requirement to pay a nil amount to the Commissioner is treated as a requirement to pay an amount to the Commissioner; and

                     (c)  the following provisions in Schedule 1 to the Taxation Administration Act 1953 are to be disregarded, namely: section 12‑ 1, subsection 12‑45(2), subsection 12‑110(2) and subsection 12‑115(2).