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) .