Division 766—Withholding tax on payments for mining operations on Aboriginal land
766-1 What this Division is about
Payments to Aboriginal people for mining or exploration on their land are subject to a withholding tax that is deducted by the payer.
Table of sections
766-5 Where to find the rules about the withholding tax
766-5 Where to find the rules about the withholding tax
The rules about the withholding tax are in:
·
the Income Tax (Mining Withholding Tax) Act 1979; and·
Division 11C (sections 128U to 128X) of Part III of the Income Tax Assessment Act 1936; and·
Division 5 (sections 221Z to 221ZL) of Part VI of the Income Tax Assessment Act 1936.