Federal Register of Legislation - Australian Government

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Income Tax (Mining Withholding Tax) Act 1979

Authoritative Version
Act No. 28 of 1979 as amended, taking into account amendments up to Act No. 138 of 1994
An Act to impose income tax upon certain payments made in connection with the use of Aboriginal land
Administered by: Treasury
Start Date 28 Nov 1994
Table of contents.

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

1............ Short title [see Note 1]........................................................................ 1

2............ Commencement [see Note 1].............................................................. 1

3............ Interpretation....................................................................................... 1

4............ Incorporation....................................................................................... 1

5............ Imposition of tax................................................................................. 1

6............ Rate of tax........................................................................................... 1

Notes                                                                                                                                           3

 


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

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