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.