Taxation Administration Regulations 2017
PART 3
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INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)
Division 3
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Pay as you go (PAYG) withholding
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Working out the amount to withhold
Subdivision B
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Withholding amounts for Subdivision 12-F
SECTION 45
45
MEANING OF
OTHER PARTY
The other party to a double tax agreement or international tax sharing treaty is:
(a) if the agreement or treaty was made between Australia and another country - the other country; or
(b) if the agreement or treaty was made between the government of Australia and the government of another country - the other country.
The other party to a double tax agreement or international tax sharing treaty is:
(a) if the agreement or treaty was made between Australia and another country - the other country; or
(b) if the agreement or treaty was made between the government of Australia and the government of another country - the other country.
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