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

11   Subsection 995-1(1) (at the end of the definition of withholding payment) (second occurring)

Add:

; or (e) the *taxable supply in respect of which Subdivision 14-E in that Schedule requires an amount to be paid to the Commissioner.