A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 11 PAYG withholding consequential amendments
Income Tax Assessment Act 1997
81 Section 12-5 (table)
Omit:
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interest, no deduction for interest paid by a non-resident until the withholding tax payable has been paid |
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substitute:
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interest, no deduction for interest paid to a non-resident until the withholding tax payable has been paid |
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