Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Payments received after deduction of tax
602Payments received after deduction of tax
Income tax deducted under either of the following sections from a payment of royalties or other income within this Chapter is treated as income tax paid by the recipient—
section 348(1) of ICTA (under which income tax may be deducted from some payments by the payer), and
section 349(1) of ICTA (under which income tax must be deducted from some payments by the payer).