Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 202AA

    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).