Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)
Schedule 3 Withholding MITs and fund payments
Taxation Administration Act 1953
23 After subsection 18-70(1) in Schedule 1
Insert:
(1A) For the purposes of this section, if an entity has paid an amount to the Commissioner purportedly under Subdivision 12A-C (about deemed payments by AMITs), treat the entity as having withheld the amount purportedly under Division 12.
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