INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

Subdivision G - Miscellaneous  

SECTION 220AAZG  

220AAZG   INTERPRETATION  
In this Division:

government body
means the Commonwealth, a State, a Territory or an authority of the Commonwealth, a State or a Territory.

person
means any of the following:

(a) a company;

(b) a partnership;

(c) a person in a particular capacity of trustee;

(d) a government body;

(e) any other person.

Note 1:

Section 220AAZD sets out additional rules about partnerships.

Note 2:

Section 220AAZE sets out additional rules about unincorporated companies.

prescribed payment
has the same meaning as in Division 3A .

reportable payment
has the same meaning as in Division 1AA .

salary or wages
has the same meaning as in Division 2 .