Commonwealth Consolidated Acts

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979 - NOTES

Act No. 28 of 1979 as amended

This compilation was prepared on 17 October 2000
taking into account amendments up to Act No. 138 of 1994

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra

Contents

1 Short title [see Note 1]

2 Commencement [see Note 1]

3 Interpretation

4 Incorporation

5 Imposition of tax

6 Rate of tax

Notes 

1  Short title [see Note 1]

  This Act may be cited as the Income Tax (Mining Withholding Tax) Act 1979.

2  Commencement [see Note 1]

  This Act shall come into operation on the day on which it receives the Royal Assent.

3  Interpretation

  In this Act, Assessment Act means the Income Tax Assessment Act 1936.

4  Incorporation

  The Assessment Act is incorporated and shall be read as one with this Act.

5  Imposition of tax

  The tax known as income tax, to the extent that it is payable in accordance with section  128V of the Assessment Act, is imposed, and shall be levied and paid.

6  Rate of tax

  The rate of income tax imposed by this Act is 4%.

Notes to the Income Tax (Mining Withholding Tax) Act 1979

Note 1

The Income Tax (Mining Withholding Tax) Act 1979 as shown in this compilation comprises Act No. 28, 1979 amended as indicated in the Tables below.

Table of Acts

 

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions

 

Income Tax (Mining Withholding Tax) Act 1979	28, 1979	4 June 1979	4 June 1979
Income Tax (Mining Withholding Tax) Amendment Act 1982	103, 1982	30 Oct 1982	30 Oct 1982 (see s. 2)	S. 3(2)
Taxation Laws (Miscellaneous Provisions) Act 1986	109, 1986	4 Nov 1986	4 Nov 1986	S. 5
Taxation Laws Amendment Act (No. 3) 1994	138, 1994	28 Nov 1994	Ss. 117-119: Royal Assent (a)	S. 119

(a) The Income Tax (Mining Withholding Tax) Act 1979 was amended by sections 117 and 118 only of the Taxation Laws Amendment Act (No. 3) 1994, subsection 2(1) of which provides as follows:

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed       rs. = repealed and substituted

Provision affected

How affected

 

S. 6....................	am. No. 103, 1982; No. 109, 1986; No. 138, 1994