Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
43 Section RA 15 amended (Payment dates for interim and other tax payments)

(1)

In section RA 15(1)(c), replace “contribution.” with “contribution; or”, and after section RA 15(1)(c), insert:

(d)

to pay under section RA 6C(1) or to withhold and pay under section RA 6C(2), an amount to the Commissioner for a residential land purchase amount.

(2)

In section RA 15(3)(b),—

(a)

replace “and RSCT” with “RSCT, and RLWT” in both places in which it appears:

(b)

replace “or RH 2(2)” with “RH 2(2), or RL 5.

(3)

In section RA 15, in the list of defined terms, insert “residential land purchase amount” and “RLWT”.