Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 1 Non-concessional MIT income
Part 1 Main amendments
Taxation Administration Act 1953
9 After paragraph 12-395(3)(aa) in Schedule 1
Insert:
(ab) must specify the extent (if any) to which the payment is, or is attributable to, *non-concessional MIT income (see section 12-435); and
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