Insolvency (Tax Priorities) Legislation Amendment Act 1993 (32 of 1993)
Part 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
7 Employer not accounting for certain deductions
Section 221P of the Principal Act is amended by inserting before subsection (1) the following subsections:
"(1A) Subsection (1) does not apply to a deduction made by a group employer after:
(a) if the employer is an early remitter in relation to June 1993 - 14 June 1993; or
(b) otherwise - 31 May 1993.
"(1B) Subsection (1) does not apply to a deduction made by an employer (other than a group employer) after 30 June 1993.".
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