Legislation

ITAA 1936 s 12-245 of the TAA imposes an obligation on an entity to withhold an amount from interest (within the meaning of Division 11A

ATO documents that consider ITAA 1936 s 12-245 of the TAA imposes an obligation on an entity to withhold an amount from interest (within the meaning of Division 11A

1 document

ATO ID 2007/172currentATO ID · 2007

Withholding Tax: dividends paid in respect of redeemable preference shares - rate of withholding tax determined under the United States Convention