Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013

  • This version was replaced on 20 July 2018 to make corrections to sections 30, 33(1), 39, 41(2), 49, 65(2), and 131(1) under section 25(1)(k) of the Legislation Act 2012.
126 Section 19 amended (Accounting basis)

After section 19(1), insert:

(1B)

Despite subsection (1), if the Commissioner registers a non-resident person under section 54B, the person must account for tax payable on a payments basis for the purpose of section 20.