Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Except so far as the contrary intention appears, an expression has the same meaning in this Division as in Division 8.
(2) A deduction purporting to be made for the purposes of a Division is taken to be made for the purposes of that Division.
(3) A person purporting to withhold an amount under Division 12 in Schedule 1 to the Taxation Administration Act 1953 is taken to have withheld the amount under that Division.