Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991

Income Tax (Deferred Interest Securities) (Tax File Number Withholding Tax) Act 1991 is an Act that imposes a tax on the non-quotation of tax file numbers in respect of certain deferred interest securities. It commences on the commencement of section 221YHZR of the Income Tax Assessment Act 1936 and binds the Crown in the right of each State, Australian Capital Territory, and Northern Territory.

The Act provides for taxation payable in accordance with section 14-55 in Schedule 1 to the Taxation Administration Act 1953. The amendment history of this Act includes amendments made by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006, the Tax Laws Amendment (2008 Measures No. 4) Act 2008, and the Statute Update (Autumn 2018) Act 2018.

The compilation covers amendments up to Act No. 41, 2018, registered on June 20, 2018. It includes information about amending laws, amendment history of provisions of the compiled law, uncommenced amendments, application, saving and transitional provisions, editorial changes, modifications, self-repealing provisions, and abbreviation key.

The compilation also provides details about misdescribed amendments that do not accurately describe the intended amendment to be made.