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.
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