Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 5 Foreign resident etc. withholding
Taxation Administration Act 1953
1 Subsection 10-5(1) in Schedule 1 (after table item 22A)
Insert:
22B |
A payment (of a kind set out in the regulations) to a foreign resident |
12-315 |
22C |
A payment (of a kind set out in the regulations) received for a foreign resident |
12-317 |