Clause 35

by deleting subsection (1) and substituting the following subsections:“(1) Subsection (1A) applies where a notification has been made under section 13(4) to exempt from tax (wholly or in part) payments made by a person to a non‑resident person under section 45 or 45A, and —

the exemption is on the basis that the firstmentioned person or a particular matter is approved by the Minister or a person appointed by the Minister under a section specified in the Fourth Schedule, and the approval is revoked under section 105R after any such payment has been made; or (b)the firstmentioned person contravenes any condition imposed by the Minister under the notification (whether a condition precedent or a condition subsequent) after any such payment has been made.(1A) The amount of tax which, but for —

in the case of subsection (1)(a) — the approval of the firstmentioned person or the matter; or

in the case of subsection (1)(b) — the notification, would have been deductible by the firstmentioned person from that payment —

is deemed to have been deducted from that payment;

is a debt due from the firstmentioned person to the Government; and (e)is recoverable in the manner provided in section 89.”; and

by deleting the words “subsection (1)” in subsections (2), (4) and (7) and substituting in each case the words “subsection (1A)”.