Document ID: chunk:federal_register_of_legislation:C2014C00610:section:6b:p2
Version: federal_register_of_legislation:C2014C00610
Segment Type: section
Provision Reference: s 6B (pt 2/2)
Character Range: 16128–16974

of any person to pay tax or duty under any such law or in determining the amount of any such liability, except where the amount was, at the time of the act, transaction or event that, according to the provisions of the law imposing the tax or duty, gave rise to liability to the tax or duty, payable to or in respect of a person included in that particular class of persons.
 (2) In this section:
 (a) a reference to stock or to a security shall be read as including a reference to an interest in stock or in a security; and
 (b) a reference to tax or duty shall be read as including a reference to withholding tax within the meaning of the Income Tax Assessment Act 1936‑1968 and to tax or duty in respect of:
 (i) the estates of deceased persons;
 (ii) property derived from deceased persons; and
 (iii) gifts or other dispositions of property.