Section 202AA — Income Tax Assessment Act 1936: Definition of eligible PAYG payment

In applying the definition of eligible PAYG payment in section 202A: (a) a requirement to withhold a nil amount is treated as a requirement to withhold an amount; and (b) a requirement to pay a nil amount to the Commissioner is treated as a requirement to pay an amount to the Commissioner; and (c) the following provisions in Schedule 1 to the Taxation Administration Act 1953 are to be disregarded, namely: section 12-1, subsection 12-45(2), subsection 12-110(2) and subsection 12-115(2).