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    <title>Amendment of section 206C.</title>
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    <description>Amendments to section 206C(1G) alter collection at source obligations by substituting threshold language and omitting the education and medical treatment exception with effect from 1 July 2023; by further amending proviso language and restoring a higher threshold term from 1 October 2023; by inserting a proviso requiring the seller of an overseas tour programme package to collect a specified percentage of amounts received in excess of an annual threshold from 1 October 2023; and by prescribing transitional collection rules for the period 1 July 2023 to 30 September 2023.</description>
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