Commonwealth: 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 1 Short title [see Note 1] 2 Commencement [see Note 1] 3 Interpretation 4 Incorporation 5 Imposition of tax 6 Rate of tax Notes 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 Date Date of commencement Application, saving or transitional provisions and year of Assent 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 = repealed rs. = repealed and substituted Provision affected How affected S. 6....................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