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Legislation
ATO documents that consider ITAA 1936 s 11A
20 documents
Attribution Managed Investment Trusts: dividend, interest and royalty withholding
Compendium
Income tax: whether a resident beneficiary of a non-resident trust estate is allowed a credit for Australian withholding tax
Income tax: restructure of Spark Infrastructure
Income tax: tax consequences of investing in Wellington Management Funds (Luxembourg)
Withholding tax exemption: interest on global bearer notes issued by an undisclosed Australian principal through an offshore agent
Debt and Equity Financing: rate of withholding tax on a return on a debt interest under Division 974
Debt and Equity Financing: obligation to withhold tax on a return on a debt interest under Division 974
Debt and Equity Financing: liability to withholding tax on a return on a debt interest under Division 974
Failure to withhold from an interest payment to a non-resident and the effect on the payment's deductibility
Failure to withhold from a royalty payment to a non-resident and the effect on the payment's deductibility
Withholding tax: lump sum amount payable by the Administrator of an Australian resident company to non-resident Note holders
Withholding Tax Exemption: interest and dividends paid by an Australian resident and received by a Dutch Stichting as unitholder in an Irish Common Contractual Fund
Interest withholding tax - in substitution for interest
Dividends: non-share dividends and interest - superannuation fund for foreign residents - withholding tax
Non-assessable and Non-exempt Income - Dividends: non-share dividends and interest of a superannuation fund for foreign residents
Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties
Income tax: can a payment to a non-resident author for the use of his or her article be a royalty for the purposes of subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions
Foreign Investment Fund exemption and foreign hybrid