INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision A - Object and simplified outline  

SECTION 221YHAAF  

221YHAAF   OBJECT  
The object of this Division is to provide for the collection of tax by deduction from certain payments for work ( ``prescribed payments'' ) made by payers ( ``eligible paying authorities'' ).