Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:11_9
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 11 cl 9
Character Range: 261926–262509

9  Paragraph 72B(4)(b)
Repeal the paragraph, substitute:
 (b) money due by the person to the debtor is taken to be money that comes to the person on behalf of the debtor, other than money that is:
 (i) a natural resource payment or a royalty payment within the meaning of Division 3B of Part VI of the Income Tax Assessment Act 1936; or
 (ii) a payment of a royalty referred to in Subdivision 12‑F in Schedule 1 to the Taxation Administration Act 1953 or a payment to which section 12‑325 of that Schedule applies (natural resource payments).

Crimes (Taxation Offences) Act 1980