INCOME TAX ASSESSMENT ACT 1936 - SECT 202AA Definition of eligible PAYG payment
INCOME TAX ASSESSMENT ACT 1936 - SECT 202AA
Definition of eligible PAYG paymentIn 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).