Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (23 of 2018)
Schedule 5 Payment of GST on taxable supplies of certain real property
Part 2 Other amendments
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (paragraph (c) of the definition of withholding payment) (first occurring)
Omit "or the *capital proceeds", substitute "the *capital proceeds or a *taxable supply".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
