ITAA 1936 s 128B(5A)

Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: indemnification of royalty withholding tax

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

Failure to withhold from a royalty payment to a non-resident and the effect on the payment's deductibility

Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties

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: indemnification of royalty withholding tax

Income tax: royalty withholding tax and the assignment of copyright