Income Tax (Mining Withholding Tax) Amendment Act 1982
No. 103 of 1982
An Act to amend the Income Tax (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 19791 is 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.