INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221DA  

221DA   NO OBLIGATION TO MAKE DEDUCTIONS IF INCONSISTENT WITH THE CONSTITUTION  
Sections 221C and 221D have, and are taken to have had, no effect to the extent (if any) that they are inconsistent with paragraph 72(iii) or 103(iii) of the Constitution.

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