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05 Sep 06 The Commissioner's discretion to vary foreign resident withholding amounts - PS LA 2006/10

The ATO has published Practice Statement PS LA 2006/10 entitled "The Commissioner's discretion to vary foreign resident withholding amounts". The purpose of the Practice Statement is to provide guidance on the use of the Commissioner's discretion under s 15-15 of Schedule 1 to the Taxation Administration Act 1953 to vary amounts required to be withheld from a withholding payment.

For a copy of PS LA 2006/10, go here

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