Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)
Schedule 1 AMIT technical amendments
Income Tax Assessment Act 1997
15 At the end of subsection 840-805(3)
Add:
Note: If the withholding MIT is an AMIT, under subsection 12A-205(5) in Schedule 1 to the Taxation Administration Act 1953, amounts may be treated, for the purposes of this Subdivision, as having been paid to you from the custodian.
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