Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (53 of 2016)

Schedule 9   Definitions

Income Tax Assessment Act 1997

14   Subsection 995-1(1) (after paragraph (a) of the definition of withholding payment (second occurring))

Insert:

(aa) a payment that arises because of the operation of section 12A-205 in that Schedule (deemed payments) in respect of which that provision requires an amount to be paid to the Commissioner; or[Minister's second reading speech made in -