Section 128W — Income Tax Assessment Act 1936: Payment of mining withholding tax

(1) Mining withholding tax is due and payable by a person liable to pay the tax at the expiration of 21 days after the end of the month in which the payment of the amount to which the tax relates was made, or of such further period as the Commissioner, in special circumstances, allows. Note: For provisions about collection and recovery of mining withholding tax and other amounts, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953. (4) The ascertainment of the amount of any mining withholding tax shall not be deemed to be an assessment within the meaning of any of the provisions of this Act. (5) The Commissioner may serve on a person liable to pay mining withholding tax, by post or otherwise, a notice in which is specified: (a) the amount of any mining withholding tax that the Commissioner has ascertained is payable by that person; and (b) the date on which that tax became due and payable. (6) The production of a notice served under subsection (5), or of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of such a notice, is prima facie evidence that the amount of mining withholding tax specified in the notice became due and payable by the person on whom the notice was served on the date specified in the notice as the date on which that tax became due and payable.