A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1997
82 Section 12-5 (table)
Omit:
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royalties royalty paid where tax instalment deductions have not been made by the payer, no deduction for |
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substitute:
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royalties royalty, no deduction for royalty paid to a non-resident until the withholding tax payable has been paid |
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