Income Tax
(Mining Withholding Tax) Amendment Act 1982
No. 103 of 1982
An Act to amend
the IncomeTax (Mining Withholding Tax)
Act 1979
[Assented to 30 October 1982]
BE IT ENACTED by the Queen, and the
Senate and the House of Representatives of the Commonwealth of Australia, as
follows:
Short
title, &c.
1. (1) This Act may be cited as the Income Tax (Mining
Withholding Tax) Amendment Act 1982.
(2) The Income Tax (Mining Withholding Tax) Act
19791is in this Act
referred to as the Principal Act.
Commencement
2. This Act shall come
into operation on the day on which the Income
Tax Assessment Amendment Act (No. 5) 1982 comes into operation.
Rate
of tax
3. (1) Section 6 of the
Principal Act is amended by omitting “6.4%” and substituting “6%”.
(2) The amendment made by
sub-section (1) applies to mining payments made or applied on or after 1
November 1982.
NOTE
1. No. 28, 1979.