S 12ZNC repealed by No 14 of 2014, s 3 and Sch 12 item 10, effective 1 April 2014. S 12ZNC formerly read:
SECTION 12ZNC PROVISIONAL TAX
12ZNC
Division
3
of Part VI of the
Income Tax Assessment Act 1936
applies, so far as it is capable of application, in relation to the collection of a compulsory repayment amount of a person as if the compulsory repayment amount were income tax.
S 12ZNC inserted by No 47 of 2006, s 3 and Sch 2 item 25, effective 22 May 2006. For saving provision, see note under definition of
"
compulsory repayment amount
"
in s 3(1).