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

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In Schedule 4 to ITA 2007 (index of defined expressions)—

a

omit the entry for “beneficiary under a discretionary or accumulation settlement (in Chapter 2 of Part 15)”,

b

in the entry for “deposit-taker (in Chapter 2 of Part 15)”, after “Part 15” insert “ and section 876 ”,

c

omit the entry for “dividend (in Chapter 2 of Part 15)”,

d

in the entry for “investment (in Chapter 2 of Part 15)”, after “Part 15” insert “ and section 876 ”, and

e

omit the entry for “relevant investment (in Chapter 2 of Part 15)”.