162
In forceSubsection 3(1) (after subparagraph (a)(vii) of the definition of relevant tax)
162 Subsection 3(1) (after subparagraph (a)(vii) of the definition of relevant tax)
Insert:
(viia)
amounts that are treated under Subdivision 154‑D of the Higher Education Support Act 2003 as if they were income tax;
This Act’s bill:Explanatory memorandumSecond reading speech
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