Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8j:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8J (pt 4/5)
Character Range: 145408–148077

connection with the transfer of a qualifying security to the other person; or
 (c) a person gives advice in writing to another person, in connection with the transfer of a qualifying security, of a variation or partial redemption of the qualifying security;
any statement in the notice when so issued or given, or in the advice when so given, to the other person shall, for the purposes of this Division, be taken to have been made by the issuer or person giving the notice or advice, as the case may be, to the other person for a purpose in connection with the operation of a taxation law.
 (13) Where:
 (a) the holder of a qualifying security transfers the security to another person;
 (b) by virtue of the application of section 128AA of the Income Tax Assessment Act 1936, the holder is liable to pay withholding tax in relation to the transfer of the qualifying security;
 (c) before the security was transferred, the holder gave to the transferee, in connection with the transfer, a notice issued to the holder under section 265B of that Act identifying the security;
 (d) after the notice was issued to the holder, the security was varied or partially redeemed; and
 (e) the holder did not advise the transferee in writing of the variation or partial redemption;
the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the qualifying security was not so varied or partially redeemed.
 (14) Where:
 (a) the holder of a qualifying security who acquired the security on transfer (in this subsection referred to as the current acquisition transfer) transfers the security to another person;
 (b) by virtue of the application of section 128AA of the Income Tax Assessment Act 1936, the holder is liable to pay withholding tax in relation to the transfer of the security;
 (c) before the security was transferred, the holder gave to the transferee, in connection with the transfer, a certificate issued to the holder under section 128AB of that Act identifying the security; and
 (d) the holder had acquired the security on transfer on any occasion before the current acquisition transfer;
the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the certificate relates to the current acquisition transfer.
 (15) Where:
 (a) a qualifying security is redeemed or partially redeemed from the holder;
 (b) the holder acquired the security on transfer (in this subsection referred to as the current acquisition transfer);
 (c) the holder is liable to pay withholding tax