Income Tax (Mining Withholding Tax) Act 1979 (Cth)

Income Tax (Mining Withholding Tax) Act 1979

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

An Act to impose income tax upon certain payments made in connection with the use of Aboriginal land

1Short title [see Note 1]

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

2Commencement [see Note 1]

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

3Interpretation

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

4Incorporation

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

5Imposition 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.

6Rate of tax

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

Notes to theIncome 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 = repealed rs. = repealed and substituted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