ITAA 1936 s 128B(2B) or (2C)

Income tax: royalty withholding tax and the assignment of copyright

Income tax: is a non-resident head lessor of substantial equipment liable for royalty withholding tax under subsection 128B(5A) of the Income Tax Assessment Act 1936 on lease payments it receives from a Singaporean resident who subleases that same equipment to an entity which operates it in Australia?

Income tax: royalty withholding tax and the assignment of copyright

Income tax: royalties - character of receipts in respect of software