A New Tax System (Family Assistance) (Administration) Act 1999
PART 9
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OTHER MATTERS
SECTION 225
225
Payment of deductions to Commissioner of Taxation
The Secretary must, in accordance with section 218 of the Income Tax Assessment Act 1936 , or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount that is, or may become, payable by a recipient of a payment under this Act:
(a) make deductions from the instalments of, or make a deduction from, the payment; and
(b) pay the amount deducted to the Commissioner of Taxation.
The Secretary must, in accordance with section 218 of the Income Tax Assessment Act 1936 , or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount that is, or may become, payable by a recipient of a payment under this Act:
(a) make deductions from the instalments of, or make a deduction from, the payment; and
(b) pay the amount deducted to the Commissioner of Taxation.
This section does not apply to a payment of child care subsidy or additional child care subsidy.
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