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.
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