Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 2   Foreign resident capital gains withholding payments

Part 2   Consequential amendments

Taxation Administration Act 1953

17   Subsections 16-70(3) and (4) in Schedule 1

Repeal the subsections, substitute:

(3) An entity that must pay an amount to the Commissioner under Subdivision 14-B, 14-C or 14-D must do so in accordance with sections 16-80 and 16-85.

Note: For provisions about the collection and recovery of amounts payable to the Commissioner under this Part, see Part 4-15.