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1995 No. 316 INCOME TAX REGULATIONS (AMENDMENT) - REG 4
4. Transitional
4.1 For the purposes of paragraph 220AF (2) (b) of the Act, the specified
percentage is 0% if the reportable payment is a payment to which regulation
147FB applies and is made in the period from 1 November 1995 to 29 February
1996 inclusive.
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