F1In accordance with section 848 of ITA 2007, a sum representing income tax deducted under either of the following Chapters from a payment of royalties or other income within this Chapter is treated as income tax paid by the recipient F2—

• Chapter 6 of Part 15 of ITA 2007 (deduction from annual payments and patent royalties), and

• Chapter 7 of that Part (deduction from other payments connected with intellectual property).