SCHEDULES

SCHEDULE 6Deduction of income tax at source

PART 3Amendments of or relating to Chapter 2 of Part 15 of ITA 2007

Amendments relating to Chapter 2 of Part 15 of ITA 2007

20

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 ”.