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

136 Section 46 amended (Commissioner’s right to withhold payments)

After section 46(1), insert:

(1B)

For the purposes of subsections (1)(a), (4)(a), and (5), when a registered person is non-resident, the reference to a 15-day period is treated as a reference to a 90-day period following the day on which the registered person’s return was received by the Commissioner.