INCOME TAX (MINING WITHHOLDING TAX) ACT 1979 

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979 
- TABLE OF PROVISIONS

1.   Short title [see Note 1]    
2.   Commencement [see Note 1]    
3.   Interpretation    
4.   Incorporation    
5.   Imposition of tax    
6.   Rate of tax    

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979

- LONG TITLE

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 1   Short title [see Note 1] 

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 2   Commencement [see Note 1] 

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 3   Interpretation 

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 4   Incorporation 

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 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.

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
- SECT 6   Rate of tax 

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

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979

- NOTES

Compilation Information

Income Tax (Mining Withholding Tax) Act 1979
Act No. 28 of 1979 as amended
This compilation was prepared on 17 October 2000taking 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
  
  
  

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979

- NOTES

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979Notes 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 and 118: 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.

INCOME TAX (MINING WITHHOLDING TAX) ACT 1979

- NOTES

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