{"id":"C2004A02038","name":"Income Tax (Mining Withholding Tax) Act 1979","slug":"income-tax-mining-withholding-tax-act-1979","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"28 of 1979","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6787,"registerId":"commonwealth-C2004A02038-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Income Tax (Mining Withholding Tax) Act 1979","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\ntitle: Income Tax (Mining Withholding Tax) Act 1979\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nIncome Tax (Mining Withholding Tax) Act 1979\n\nAct No. 28 of 1979 as amended\n\nThis compilation was prepared on 17 October 2000  taking into account amendments up to Act No. 138 of 1994\n\nThe text of any of those amendments not in force   on that date is appended in the Notes section\n\nPrepared by the Office of Legislative Drafting,  Attorney‑General’s Department, Canberra\n\n \n\n \n\n \n\nContents\n\n1 Short title [see Note 1]\n\n2 Commencement [see Note 1]\n\n3 Interpretation\n\n4 Incorporation\n\n5 Imposition of tax\n\n6 Rate of tax\n\nNotes \n\n \n\nAn Act to impose income tax upon certain payments made in connection with the use of Aboriginal land\n\n##### 1  Short title [see Note 1]\n\n  This Act may be cited as the Income Tax (Mining Withholding Tax) Act 1979.\n\n##### 2  Commencement [see Note 1]\n\n  This Act shall come into operation on the day on which it receives the Royal Assent.\n\n##### 3  Interpretation\n\n  In this Act, Assessment Act means the Income Tax Assessment Act 1936.\n\n##### 4  Incorporation\n\n  The Assessment Act is incorporated and shall be read as one with this Act.\n\n##### 5  Imposition of tax\n\n  The tax known as income tax, to the extent that it is payable in accordance with section 128V of the Assessment Act, is imposed, and shall be levied and paid.\n\n##### 6  Rate of tax\n\n  The rate of income tax imposed by this Act is 4%.\n\nNotes to the Income Tax (Mining Withholding Tax) Act 1979\n\nNote 1\n\nThe Income Tax (Mining Withholding Tax) Act 1979 as shown in this compilation comprises Act No. 28, 1979 amended as indicated in the Tables below.\n\nTable of Acts\n\n \n\n| Act | Number   and year | Date   of Assent | Date of commencement | Application, saving or transitional provisions |\n| --- | --- | --- | --- | --- |\n\n\n \n\n| Income Tax (Mining Withholding Tax) Act 1979 | 28, 1979 | 4 June 1979 | 4 June 1979 |  |\n| --- | --- | --- | --- | --- |\n| Income Tax (Mining Withholding Tax) Amendment Act 1982 | 103, 1982 | 30 Oct 1982 | 30 Oct 1982 (see s. 2) | S. 3(2) |\n| Taxation Laws (Miscellaneous Provisions) Act 1986 | 109, 1986 | 4 Nov 1986 | 4 Nov 1986 | S. 5 |\n| Taxation Laws Amendment Act (No. 3) 1994 | 138, 1994 | 28 Nov 1994 | Ss. 117–119: Royal Assent (a) | S. 119 |\n\n(a) The Income Tax (Mining Withholding Tax) Act 1979 was amended by sections 117 and 118 only of the Taxation Laws Amendment Act (No. 3) 1994, subsection 2(1) of which provides as follows:\n\n (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.\n\nTable of Amendments\n\nad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted\n\n| Provision affected | How affected |\n| --- | --- |\n\n\n \n\n| S. 6.................... | am. No. 103, 1982; No. 109, 1986; No. 138, 1994 |\n| --- | --- |\n|  |  |\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act's core scope—imposing withholding tax on payments linked to use of Aboriginal land under section 128V of the Income Tax Assessment Act 1936—remains unchanged. Amendments indicated in the compilation (see Table of Amendments and Notes) primarily affected the rate (s 6) and not the fundamental subject-matter or the power in s 5 to impose tax."},"complexity_factors":["Cross-reference dependency: the Act incorporates the Income Tax Assessment Act 1936 and relies on that Act for definitions and procedures (ss 3–4).","Operational linkage to a specific provision: the tax is imposed only to the extent it is payable under section 128V of the Assessment Act, creating interpretive dependence on that provision (s 5).","Fixed statutory rate: the Act simply sets a 4% rate, but rate changes have occurred via amendments, so historical rate tracking matters (s 6; Table of Amendments/Notes).","Subject-matter specificity: applies to payments connected with use of Aboriginal land (title and long title), which can create factual investigations to identify covered payments.","Withholding mechanics: creates administrative duties for payers (withholding, remittance, recordkeeping) that are governed by the Assessment Act rather than by detailed rules in this Act (s 5; ss 3–4).","Concise text: the Act is short, so practical application depends heavily on external legislation and administrative practice, increasing practical complexity despite simple drafting.","Amendment history: multiple amendments to the rate/operation (noted in compilation tables) require attention when applying the Act across different time periods."],"plain_english_summary":"This Act creates a dedicated 4% withholding income tax on certain payments connected with the use of Aboriginal land. It incorporates the Income Tax Assessment Act 1936 and makes the withholding tax payable to the extent provided by section 128V of that Act.\n\nIt affects payers and recipients of those payments: payers must withhold and remit the tax and recipients receive the net amount. Calculation, exemptions and procedural rules come from the incorporated Assessment Act."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose: imposing a specific withholding tax on mining payments to Aboriginal land owners under the Northern Territory land rights regime. The amendments shown (1982, 1986, 1994) only modified the rate provision (section 6), suggesting technical updates rather than scope expansion. The Act has not grown beyond its original intent of establishing this specific tax mechanism."},"complexity_factors":["Extremely short: only 6 operative sections spanning 2 pages","Single defined term ('Assessment Act') in the interpretation section","No conditional logic or nested exceptions — the tax applies straightforwardly to payments covered by section 128V of the Assessment Act","No cross-references beyond the single incorporation of the Assessment Act and one specific section reference (128V)","Fixed rate of 4% with no tiers, thresholds, or exceptions specified in this Act","All substantive machinery (collection, assessment, enforcement) delegated to the incorporated Assessment Act"],"plain_english_summary":"This short Act imposes a 4% \"mining withholding tax\" on payments made under the Aboriginal Land Rights (Northern Territory) Act 1976 for mining access to Aboriginal land. Mining companies must withhold and remit this tax for Aboriginal landowners; procedural and calculation rules are supplied by the Income Tax Assessment Act 1936, which the Act incorporates."}},"importantCases":[],"_links":{"self":"/api/acts/income-tax-mining-withholding-tax-act-1979","history":"/api/acts/income-tax-mining-withholding-tax-act-1979/history","analysis":"/api/acts/income-tax-mining-withholding-tax-act-1979/analysis","conflicts":"/api/acts/income-tax-mining-withholding-tax-act-1979/conflicts","importantCases":"/api/acts/income-tax-mining-withholding-tax-act-1979/important-cases","documents":"/api/acts/income-tax-mining-withholding-tax-act-1979/documents"}}