Withholding tax recovery period shortened: statutory amendment reduces the post-expiry claim window and clarifies proviso references. Amendment reduces the time limit in section 201 for invoking the recovery mechanism from seven years to six years, and renames an existing proviso as the ... Summary
Withholding tax recovery period shortened: statutory amendment reduces the post-expiry claim window and clarifies proviso references.
Amendment reduces the time limit in section 201 for invoking the recovery mechanism from seven years to six years, and renames an existing proviso as the first proviso, clarifying internal cross-references; effective from 1 April 2025.
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