Document ID: chunk:federal_register_of_legislation:C2025C00014:section:202aa
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 202AA
Character Range: 1682399–1682939

202AA  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).