Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:5_2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 5 cl 2
Character Range: 157863–158427

2  Section 202A
Insert:

eligible PAYG payment means:
 (a) a payment from which an amount must be withheld under Subdivision 12‑B (other than section 12‑55), Subdivision 12‑C or Subdivision 12‑D in Schedule 1 to the Taxation Administration Act 1953; or
 (b) a non‑cash benefit in respect of which an amount is payable to the Commissioner under section 14‑5 in Schedule 1 to the Taxation Administration Act 1953 because of the application of that section in relation to Subdivision 12‑B, 12‑C or 12‑D of that Schedule;
and has a meaning affected by section 202AA.