Commonwealth Numbered Regulations

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INCOME TAX REGULATIONS(AMENDMENT) 1997 No. 338 - REG 3

3. Regulation 137A (Deductions from royalties)
3.1 Subregulation 137A (1): Add at the end:

"; and (c) if the person to whom the royalty is paid is a resident of
Australia-30% of the royalty.". 


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