Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8j:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8J (pt 5/5)
Character Range: 147824–149426

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 in relation to the redemption or partial redemption of the security;
 (d) before the security was redeemed or partially redeemed, the holder gave to the issuer, in connection with the redemption or partial redemption, a certificate issued to the holder under section 128AB of the Income Tax Assessment Act 1936 identifying the security; and
 (e) 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.
 (16) Subject to subsection (17), for the purposes of subsections (12) to (15) (inclusive):
 (a) expressions used in those subsections that are also used in Division 16E of Part III of the Income Tax Assessment Act 1936 have the same respective meanings as in that Division; and
 (b) sections 159GV (other than subsection 159GV(2)) and 159GZ of the Income Tax Assessment Act 1936 apply as if references in those sections to "this Division" were references to "section 8J of the Taxation Administration Act 1953".
 (17) Subsection (16) applies as if paragraph (c) of the definition of qualifying security in subsection 159GP(1) of the Income Tax Assessment Act 1936 were omitted.