Document ID: chunk:federal_register_of_legislation:C2018A00023:clause:5_23
Version: federal_register_of_legislation:C2018A00023
Segment Type: clause
Provision Reference: sch 5 cl 23
Character Range: 46934–47605

23  Subsection 18‑10(1) in Schedule 1
Repeal the subsection, substitute:
 (1) The rules set out in sections 18‑15, 18‑20 and 18‑25 do not apply to an *amount withheld from a *withholding payment that is covered by:
 (a) Subdivision 12‑F (Dividend, interest and royalty payments); or
 (b) Subdivision 12‑FA (Departing Australia superannuation payments); or
 (c) Subdivision 12‑FC (Seasonal Labour Mobility Program); or
 (d) section 12‑320 (Mining payments); or
 (e) Subdivision 12‑H (Distributions of withholding MIT income); or
 (f) Division 13 (Alienated personal services payments); or
 (g) Subdivision 14‑E (GST payable on taxable supplies of certain real property).