Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:11_221yhzxa
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 11 cl 221YHZXA
Character Range: 270366–271220

221YHZXA  Extended operation of certain provisions of the Taxation Administration Act

  In addition to their effect apart from this section, sections 18‑15, 18‑20 and 18‑25 in Schedule 1 to the Taxation Administration Act 1953 also have effect as if:
 (a) in respect of an investor who has not adopted an accounting period in lieu of an income year—an amount paid under this Subdivision in relation to the income year and in relation to an eligible deferred interest investment of the investor; or
 (b) in respect of any other investor—an amount paid under this Subdivision during an income year of the investor and in relation to an eligible deferred interest investment of the investor;
were an amount withheld during the income year, under subsection 12‑140(1) in Schedule 1 to the Taxation Administration Act 1953 from a payment to the investor.