INCOME TAX ASSESSMENT ACT 1936

PART VA - TAX FILE NUMBERS  

Division 1 - Preliminary  

SECTION 202AA   202AA   DEFINITION OF ELIGIBLE PAYG PAYMENT  


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) .


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