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Withholding Tax Instruments as made
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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.
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Administered by: Treasury
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Sunset Details
Sunset Date
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