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

Taxation Administration Act 1953

23   Subsection 18-10(1) in Schedule 1

Repeal the subsection, substitute:

(1) The rules set out in sections 18-15, 18-20 and 18-25 do not apply to an *amount withheld from a *withholding payment that is covered by:

(a) Subdivision 12-F (Dividend, interest and royalty payments); or

(b) Subdivision 12-FA (Departing Australia superannuation payments); or

(c) Subdivision 12-FC (Seasonal Labour Mobility Program); or

(d) section 12-320 (Mining payments); or

(e) Subdivision 12-H (Distributions of withholding MIT income); or

(f) Division 13 (Alienated personal services payments); or

(g) Subdivision 14-E (GST payable on taxable supplies of certain real property).