Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014

  • This version was replaced on 19 July 2018 to make corrections to sections 15, 18, 40, 60(1), 86(1) and (4), 87(1), 128, 141(1), 142, and 191 under section 25(1)(k) of the Legislation Act 2012.
194 Section 46 amended (Commissioner’s right to withhold payments)

In section 46(1B), replace “when a registered person is non-resident,” with “for a non-resident person who is registered under section 54B,”.