SCHEDULES
SCHEDULE 6Deduction of income tax at source
PART 3Amendments of or relating to Chapter 2 of Part 15 of ITA 2007
20Amendments relating to Chapter 2 of Part 15 of ITA 2007
1
In section 564Q(1) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapter 2 of Part 15)—
a
after “Chapter 2 of Part 15” insert “and section 876”,
b
for “deduction by deposit-takers and building societies” substitute “exception for deposit-takers”, and
c
after “Chapter 2 of that Part” insert “and section 876”.
2
In section 564Q(5) of ITA 2007 (alternative finance return: deduction of income tax at source under Chapters 3 to 5 of Part 15)—
a
after “of Part 15” insert “except section 876”, and
b
for “those Chapters” substitute “those provisions”.