Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 9 Definitions
Income Tax Assessment Act 1997
2 Subsection 995-1(1) (after paragraph (a) of the definition of amount required to be withheld)
Insert:
(aaa) the amount that Division 12A in that Schedule requires the entity to pay to the Commissioner in respect of the payment; or