Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:1_10
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 7335–8041

10  Subsection 26‑30(6)
Repeal the subsection, substitute:

Withholding payments covered

 (6) This subsection covers:
 (a) a *withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table; and
 (b) a withholding payment covered by section 12‑47 in Schedule 1 to the Taxation Administration Act 1953 where:
 (i) the payment is made to a religious practitioner by a religious institution; and
 (ii) the activity, or series of activities, for which the payment is made is done by the religious practitioner as a member of the religious institution.

Withholding payments covered
Item                          Provision         Subject matter