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

21

In section 847 of ITA 2007 (overview of Part 15)—

a

in subsection (2) omit paragraph (a) (which introduces Chapter 2), and

b

in subsection (5) (which introduces Chapters containing provision connected with the duties to deduct), before paragraph (a) insert—

za

Chapter 2 (interpretation of section 876 in Chapter 3: exception for deposit-takers),