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Legislation
ATO documents that consider ITAA 1936 s 128B(5)
15 documents
Income tax: should a resident deduct withholding tax from interest payable under a loan from a non-resident if there is no actual payment of the interest?
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions
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
Debt and Equity Financing: rate of 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
Interest withholding tax: United States limited liability company owned by an exempt United States pension fund
Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'derived'
Interest withholding tax: interest arising in Australia paid to a New Zealand Limited Partnership - 'beneficially owned'
Interest withholding tax on interest received by a US Limited Liability Company
Income tax: taxation implications of the Century Yuasa Batteries decision
Income tax: interest withholding tax - cross-border interbranch funds transfers within resident authorised deposit-taking institutions
Income tax: Taxation privileges and immunities of prescribed International Organisations and their staff
Denial of interest withholding tax exemption to a US financial institution under Article 11(9)(a) of the United States Convention
Withholding tax: interest derived by an Australian resident in carrying on business at or through a permanent establishment outside of Australia