Taxation Administration Amendment Regulations 2000 (No. 3) (152 of 2000)
Schedule 1 Amendments
[7] Subregulation 37 (2)
substitute
(2) The amount to be withheld from the payment is:
(a) if the recipient of the payment is a prescribed
non-resident - an amount equal to 47% of the amount of the payment; and
(b) if the recipient of the payment is not a prescribed non-resident - an amount equal to 48.5% of the amount of the payment.
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