Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)

Schedule 3   Superannuation funds for foreign residents withholding tax exemption

Part 1   Amendments

Income Tax Assessment Act 1936

1   At the end of paragraph 128B(3)(jb)

Add:

Note: See subsection (3CA) for extra requirements relating to this paragraph.