Schedule 1Modifications

Legislative Instrument

Taxation Administration (Remedial Power—Foreign Resident Capital Gains Withholding) Determination 2017

I, Andrew England, Deputy Commissioner, Australian Taxation Office, make this determination under section 370-5 of Schedule 1 to the Taxation Administration Act 1953.

Andrew England

Deputy Commissioner Policy, Analysis and Legislation

Australian Taxation Office

Dated: 31/07/2017

1. Name of determination

This determination is the Taxation Administration (Remedial Power—Foreign Resident Capital Gains Withholding) Determination 2017.

2. Commencement

Each provision of this determination specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

<table cellspacing="0" cellpadding="0" style="margin-right:auto; margin-left:auto; border-collapse:collapse"><thead><tr><td colspan="3" style="width:407.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Commencement information</span></p></td></tr><tr><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Column 1</span></p></td><td style="width:209pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Column 2</span></p></td><td style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Column 3</span></p></td></tr><tr><td style="width:95.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Provisions</span></p></td><td style="width:209pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Commencement</span></p></td><td style="width:81.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span style="font-family:Arial, sans-serif">Date/Details</span></p></td></tr></thead><tbody><tr><td style="width:95.65pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-family:Arial, sans-serif">1.</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">The whole of this </span><span style="font-family:Arial, sans-serif">determination</span></p></td><td style="width:209pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-family:Arial, sans-serif">The first day this </span><span style="font-family:Arial, sans-serif">determination </span><span style="font-family:Arial, sans-serif">is no longer liable to be disallowed, or to be taken to have been disallowed, under section</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">42 of the </span><span style="font-family:Arial, sans-serif; font-style:italic">Legislation Act 2003</span><span style="font-family:Arial, sans-serif">.</span></p></td><td style="width:81.45pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-family:Arial, sans-serif"></span></p></td></tr></tbody></table>