Payor responsibility limited to payments to residents; amendment narrows who is 'person responsible' for withholding obligations. The opening words of section 193 are substituted: the phrase "The person responsible for paying any income" is replaced with "The person responsible for ... Summary
Payor responsibility limited to payments to residents; amendment narrows who is 'person responsible' for withholding obligations.
The opening words of section 193 are substituted: the phrase "The person responsible for paying any income" is replaced with "The person responsible for paying to a resident any income," thereby confining the described payor responsibility to payments made to residents, with effect from the operative date provided by the amendment.
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