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