Withholding tax amendment adds provision 194K to Section 197, expanding scope for deduction certificates and compliance. An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of ... Summary
Withholding tax amendment adds provision 194K to Section 197, expanding scope for deduction certificates and compliance.
An amendment inserts a new withholding provision reference into subsection (1) governing deduction certificates and withholding, expanding the scope of withholding coverage and bringing the new category within the existing procedural framework for applying for and issuing deduction certificates, effective from the first day of July, 1995.
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