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Legislation
ATO documents that consider ITAA 1936 s 128B(2B)
8 documents
Income tax: indemnification of royalty withholding tax
Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions
Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia
Income tax: royalty withholding tax and the assignment of copyright
Withholding tax obligation: royalty paid to an Australian agent of a non-resident licensor
Income tax: indemnification of royalty withholding tax
Income tax: royalty withholding tax and the assignment of copyright
Withholding Tax - UK resident receiving Australian sourced royalties