Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 5   Foreign resident etc. withholding

Taxation Administration Act 1953

24   After paragraph 16-160(1)(b) in Schedule 1


(ba) one or more withholding payments covered by section 12-317, or a part of each such payment, that the payer received during the year for the recipient, if the recipient is the likely foreign recipient mentioned in that section; or