Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 5   Foreign resident etc. withholding

Taxation Administration Act 1953

5   At the end of section 12-5 in Schedule 1 (before the note)

Add:

(3) Apply a provision in this Division (apart from a provision in Subdivision 12-FB) that covers a payment in priority to a provision in Subdivision 12-FB that also covers the payment.