Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)
Schedule 5 Foreign resident etc. withholding
Taxation Administration Act 1953
24 After paragraph 16-160(1)(b) in Schedule 1
Insert:
(ba) one or more withholding payments covered by section 12-317, or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the likely foreign recipient mentioned in that section; or
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