Statute
Section 128V — Income Tax Assessment Act 1936: Liability to mining withholding tax
Text of the provision Official document
(1) Where a mining payment is made to, or applied for the benefit of, a person, that person is liable to pay income tax on the amount of the mining payment at the rate declared by the Parliament for the purposes of this section. (2) Income tax payable by a person in accordance with this section is in addition to other income tax payable by that person upon amounts that are not mining payments.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →