A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 3 Pay As You Go (PAYG) withholding system
Taxation Administration Act 1953
7 Paragraph 12-190(4)(a) in Schedule 1
Repeal the paragraph, substitute:
(a) the payment is made otherwise than in the course or furtherance of an *enterprise *carried on in Australia by the payer; or
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