Federal Register of Legislation - Australian Government

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Withholding Tax Instruments as made
This instrument removes the need for the transferee to make an application for a variation under subsection 14-235(2) of the Taxation Administration Act 1953. As a result of this instrument, no withholding is required when under the Family Law Act 1975 or under a State law, Territory law or foreign law relating to breakdowns of relationships between spouses, a transferee acquires ownership of a relevant asset and there is a rollover under Subdivision 126-A of the Income Tax Assessment Act 1997.
Administered by: Treasury
Registered 25 Oct 2016
Tabling HistoryDate
Tabled HR07-Nov-2016
Tabled Senate07-Nov-2016
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Legislative Instrument
F2016L01642 : Authoritative PDF Document : 0.4MB Primary Document Icon F2016L01642 : ZIP Document : 81KB
2 pages

Explanatory Statement
F2016L01642ES : PDF Document : 0.5MB Primary Document Icon F2016L01642ES : ZIP Document : 93KB
7 pages